§ 1804. Criminal tax fraud in the third degree. A person commits
criminal tax fraud in the third degree when he or she commits a tax
fraud act or acts and, with the intent to evade any tax due under this
chapter, or to defraud the state or any political subdivision of the
state, the person pays the state and/or a political subdivision of the
state (whether by means of underpayment or receipt of refund or both),
in a period of not more than one year in excess of ten thousand dollars
less than the tax liability that is due. Criminal tax fraud in the third
degree is a class D felony.