Failure to pay tax; criminal penalties

# (a)

Any person who fails to pay a tax liability imposed under this chapter within 30 days after the date of billing by the Commissioner shall be subject to and governed by the provisions of sections 3202 and 3203 of this title.

# (b)

Any person who willfully fails to pay a tax liability imposed under this chapter when due or to supply any information required by this chapter or who willfully makes, renders, signs, verifies, or files any false or fraudulent manifest, report, or information shall be fined not more than $5,000.00 or be imprisoned not more than one year, or both. (

Last amended: Added 1985, No. 70, § 7; amended 1997, No. 133 (Adj. Sess.), § 5; 2021, No. 105 (Adj. Sess.), § 604, eff. July 1, 2022.)

Source: view the official text

In this chapter (13 sections)

237-10101 · Definitions
237-10102 · Powers of the Commissioner and Secretary
237-10103 · Tax imposed; exemptions
237-10104 · Duties of Secretary and Commissioner
237-10105 · Failure to pay tax; criminal penalties
237-10106 · Notice of deficiency
237-10107 · Refunds
237-10108 · Mailing of notice
237-10109 · Determination by Commissioner
237-10110 · Appeal process
237-10111 · Payment and collection of deficiencies and assessments;…
237-10112 · Action to collect taxes
237-10113 · Lien

Full table of contents →