(1) Any person who:
(a) Makes any false or fraudulent return in attempting to defeat or evade the
tax imposed by article 30 of title 44 commits a class 5 felony;
(b) Fails to pay tax due under article 30 of title 44 within thirty days after the
date the tax becomes due commits a class 2 misdemeanor;
(c) Fails to file a return required by article 30 of title 44 within thirty days
after the date the return is due commits a class 2 misdemeanor;
(d) Repealed.
(e) Willfully aids or assists in, or procures, counsels, or advises the
preparation or presentation under or in connection with any matter arising under
any title administered by the commission or a return, affidavit, claim, or other
document which is fraudulent or is false as to any material fact, whether or not
such falsity or fraud is with the knowledge or consent of the person authorized or
required to present such return, affidavit, claim, or document commits a class 5
felony.
(2) For purposes of this section, person includes corporate officers having
control or supervision of, or responsibility for, completing tax returns or making
payments pursuant to article 30 of title 44.
L. 91: Entire article added, p. 1583, § 11, effective June 4. L. 2018: (1)(a) to (1)(d), and (2) amended, (SB 18-034), ch. 14, p. 241, § 16, effective October 1. L. 2021: (1)(b) and (1)(c) amended, (SB 21-271), ch. 462, p. 3218, § 380, effective March 1, 2022. L. 2023: (1)(d) repealed, (HB 23-1293), ch. 298, p. 1795, § 55, effective October 1.
