33113

Any person who willingly seeks, advises, instigates, or conspires for his/her own benefit or for the benefit of a financial or brokerage business, with or without its authorization, for such business to omit filing its information return in such way and manner and to such extent as established in §§ 30292, 30296 or 30297 of this title, as applicable, in addition to any other penalty, he/she shall be guilty of a third-degree felony. History —Jan. 31, 2011, No. 1, § 6041.03, retroactive to Jan. 1, 2011.