33082

In addition to any other penalties established by this Code, shall be guilty of a third-degree felony:(a) Any chief operations officer, president, chief financial officer, chief accounting officer or comptroller, as well as any officer holding a similar office in an entity or of a person (as such term is defined in § 33089 of this title whose responsibility, duty, function, or obligation within such entity or person is to raise, account for, and deliver payment any taxes or levies established under any part of this Code, who willfully fails to raise or account for and faithfully deliver payment of such taxes, in the manner and under the terms established by any part of this Code, and(b) any person who willfully attempts in any way to evade or defeat any taxes imposed by any part of this Code or the payment thereof. History —Jan. 31, 2011, No. 1, § 6030.12, retroactive to Jan. 1, 2011.