Evasion of tax; offense
Sec. 36. It is a Class C misdemeanor for a person to make any
false report or false statement in any report, with intent to defraud the
state or to evade the payment of the tax, or any part thereof, imposed
by this chapter.
(Formerly: Acts 1947, c.222, s.28a; Acts 1969, c.324, s.3.) As
amended by Acts 1978, P.L.2, SEC.649.
Last modified: May 28, 2006