Legislation

Search OpenLegislation Statutes
This entry was published on 2014-09-22
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 1801
Tax fraud acts
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 2
§ 1801. Tax fraud acts. (a) As used in this article, "tax fraud act"
means willfully engaging in an act or acts or willfully causing another
to engage in an act or acts pursuant to which a person:

(1) fails to make, render, sign, certify, or file any return or report
required under this chapter or any regulation promulgated under this
chapter within the time required by or under the provisions of this
chapter or such regulation;

(2) knowing that a return, report, statement or other document under
this chapter contains any materially false or fraudulent information, or
omits any material information, files or submits that return, report,
statement or document with the state or any political subdivision of the
state, or with any public office or public officer of the state or any
political subdivision of the state;

(3) knowingly supplies or submits materially false or fraudulent
information in connection with any return, audit, investigation, or
proceeding or fails to supply information within the time required by or
under the provisions of this chapter or any regulation promulgated under
this chapter;

(4) engages in any scheme to defraud the state or a political
subdivision of the state or a government instrumentality within the
state by false or fraudulent pretenses, representations or promises as
to any material matter, in connection with any tax imposed under this
chapter or any matter under this chapter;

(5) fails to remit any tax collected in the name of the state or on
behalf of the state or any political subdivision of the state when such
collection is required under this chapter;

(6) fails to collect any tax required to be collected under articles
twelve-A, eighteen, twenty, twenty-two, twenty-eight or twenty-eight-A
of this chapter, or pursuant to the authority of article twenty-nine of
this chapter;

(7) with intent to evade any tax fails to pay that tax; or

(8) issues an exemption certificate, interdistributor sales
certificate, resale certificate, or any other document capable of
evidencing a claim that taxes do not apply to a transaction, which he or
she does not believe to be true and correct as to any material matter,
which omits any material information, or which is false, fraudulent, or
counterfeit.

(b) For purposes of this subdivision, "this chapter" includes any
"related statute" or any "related income or earnings tax statute", as
defined in section eighteen hundred of this article.

(c) For purposes of this subdivision, the term "willfully" shall be
defined to mean acting with either intent to defraud, intent to evade
the payment of taxes or intent to avoid a requirement of this chapter, a
lawful requirement of the commissioner or a known legal duty.