§ 42-7b-30

42-7B-30. Violations of taxation provisions punishable as felony or misdemeanor.Any person who:(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter guilty of a Class 6 felony;(2)Fails to pay tax due under this chapter within thirty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;(3)Fails to file a return required by this chapter within thirty days from the date the return is due is guilty of a Class 1 misdemeanor;(4)Violates either subdivision (2) or subdivision (3) two or more times in any twelve-month period is guilty of a Class 6 felony.For purposes of this section 'person' includes corporate officers having control, supervision of or charged with the responsibility for making tax returns or payments pursuant to this chapter. Source: SL 1989, ch 374, §26B.