32 V.S.A. § 7496 — Liability for failure or delinquency

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 pay or remit a tax
liability when due or to make, sign, verify, or file a return when required so to
do, or to supply any information required by or under this chapter who, with like
intent, makes, renders, signs, verifies, or files a false or fraudulent return or
information, shall be fined not more than $1,000.00 or be imprisoned not more than
one year, or both. (