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  • SECTION 1801
    Tax fraud acts
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  • PART 2
    Tax Fraud Acts and Penalties
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  • SECTION 1803
    Criminal tax fraud in the fourth degree
    • This entry was published on 2014-09-22
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    SECTION 1802

    Criminal tax fraud in the fifth degree

    Tax (TAX) CHAPTER 60, ARTICLE 37, PART 2

    § 1802. Criminal tax fraud in the fifth degree. A person commits
    criminal tax fraud in the fifth degree when he or she commits a tax
    fraud act. Criminal tax fraud in the fifth degree is a class A
    misdemeanor.