§ 42-64-9-14

Any taxpayer or employee, officer or agent of any taxpayer that willfully fails to comply with the provisions of this chapter or otherwise submits false or misleading information shall be guilty of a felony and upon conviction shall be fined an amount not more than three (3) times the amount of the tax credit received by the taxpayer, or imprisoned not more than one year, or both. History of Section.P.L. 2004, ch. 277, § 1; P.L. 2004, ch. 284, § 1.