(a) When the Director of the Department of Finance and Administration finds from investigation that the state has lost tax revenue because of the evasion of any provision of this subchapter, the director may bring suit in the proper court to recover the tax and penalties.
(b) The action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in the evasion.
Section: Previous 26-57-243 26-57-244 26-57-245 26-57-246 26-57-247 26-57-248 26-57-249 26-57-250 26-57-251 26-57-252 26-57-253 26-57-254 26-57-255 26-57-256 26-57-257 NextLast modified: November 15, 2016