Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D 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