32 V.S.A. § 10010 — Criminal penalties

(a) Any person who willfully defeats or evades or attempts to defeat or evade the tax
imposed by this chapter shall be imprisoned not more than one year or fined not more
than $10,000.00 or five times the amount of the tax defeated or evaded or attempted
to be defeated or evaded, whichever is larger, or may be both thus imprisoned and
fined. A corporation or other taxable entity not being a natural person shall be
subject to the fine provided by this section.
(b) Any officer, employee, director, trustee, or other responsible person of a corporation
or other taxable entity, and any other person, who counsels, aids, abets, participates
in, or conceals the defeat or evasion of tax, or the attempt thereat, shall be subject
to the penalties of subsection (a) of this section.
(c) [Repealed.] (