Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the director.
Section: Previous 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