(a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.
(b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony.
Section: 26-18-202 26-18-203 26-18-204 26-18-205 26-18-206 26-18-207 26-18-208 26-18-209 26-18-210 26-18-211 26-18-212 NextLast modified: November 15, 2016