RCW 82.87.140Tax criminal penalties.(1) Any taxpayer who knowingly attempts to evade payment of the tax imposed under this chapter is guilty of a class C felony as provided in chapter 9A.20 RCW.(2) Any taxpayer who knowingly fails to pay tax, make returns, keep records, or supply information, as required under this title, is guilty of a gross misdemeanor as provided in chapter 9A.20 RCW.[ 2021 c 196 s 15.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
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