33334

(a) Penalty. — Any person who fails to meet any requirement imposed by § 33333(b) of this title, in addition to other penalties established by the Code, shall be guilty of a third-degree felony.(b) Exceptions. — The provisions of subsection (a) of this section shall not apply:(1) To any person who proves reasonable doubt in terms of:(A) Whether the law requires such taxes to be collected, or(B) who is required by law to collect such taxes; and(2) To any person who proves that he/she failed to comply with the provisions of § 33333(b) of this title due to circumstances beyond his/her control.(3) For purposes of clause (2) of this section, insufficient funds shall not be deemed to be circumstances beyond the control of a person. History —Jan. 31, 2011, No. 1, § 6080.04, retroactive to Jan. 1, 2011.