Violations of Taxation Provisions - Penalties

(a)Any person who willfully:

(1)makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this Act, commits a third degree felony and shall be punished as provided for by law;

(2)fails to pay tax due under this Act within thirty days after the date the tax becomes due, commits a misdemeanor and shall be punished as provided for by law;

(3)fails to file a return required by this Act within thirty days after the date the return is due, commits a misdemeanor and shall be punished as provided for by law;

(4)violates either Subsection

(2)or

(3)of this Section two or more times in any twelve-month period, commits a third degree felony and shall be punished as provided for by law; and

(5)aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under any title administered by the Department, or a return, affidavit, claim, or other document which is fraudulent or is false as to any material fact, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document, commits a third COL9222017 CH. 5 GAMING ACTIVITIES degree felony and shall be punished as provided for by law.

(b)For purposes of this Section, “person” includes corporate officers having control or supervision of, or responsibility for, completing tax returns or making payments pursuant to this Act.