32 V.S.A. § 5894 — Liability for failure or delinquency

(a) Failure to supply information. An individual, fiduciary, or officer or employee of any corporation or partner or
employee of any partnership who, with intent to evade any requirement of this chapter
or any lawful requirement of the Commissioner hereunder, fails to supply any information
required by or under this chapter shall be fined not more than $1,000.00 or be imprisoned
not more than one year, or both.
(b) Failure to file. An individual, fiduciary, or officer or employee of any corporation or partner or
employee of any partnership who knowingly fails to file a tax return when due shall
be imprisoned not more than one year or fined not more than $1,000.00, or both.
(c) Failure to pay. An individual, fiduciary, or officer or employee of any corporation or partner or
employee of any partnership who, with intent to evade a tax liability, fails to pay
a tax when due shall, if the amount of tax evaded is $500.00 or less in a single calendar
year, be imprisoned not more than one year or fined not more than $1,000.00, or both.
(d) Failure to file or failure to pay; in excess of $500.00. An individual, fiduciary, or officer or employee of a corporation or partner or employee
of a partnership who, with intent to evade a tax liability, fails to file a tax return
when required to do so or fails to pay a tax when due shall, if the amount of tax
evaded is in excess of $500.00 in a single calendar year, be imprisoned not more than
three years or fined not more than $10,000.00, or both.
(e) False or fraudulent return. An individual, fiduciary, or officer or employee of a corporation or partner or employee
of a partnership who knowingly makes, signs, verifies, or files with the Commissioner
a false or fraudulent tax return shall be imprisoned not more than one year or fined
not more than $1,000.00, or both. An individual, fiduciary, or officer or employee
of a corporation or partner or employee of a partnership who, with intent to evade
a tax liability, makes, signs, verifies, or files with the Commissioner a false or
fraudulent tax return shall, if the amount of tax evaded is more than $500.00, be
imprisoned not more than three years or fined not more than $10,000.00, or both.
(f) Violations from income derived from illegal activity. An individual, fiduciary, officer, or employee of any corporation or a partner or
employee of any partnership who violates subsections (a)-(e) of this section based
on income derived from illegal activity shall be imprisoned not more than three years
or fined not more than $10,000.00, or not more than $100,000.00 if the violation was
based on income derived from the unlawful sale of a regulated drug in violation of
18 V.S.A. chapter 84, or both. The penalty provided in this subsection shall be in addition to any other
civil or criminal penalties provided by law. (