§ 1806. Criminal tax fraud in the first degree. A person commits
criminal tax fraud in the first 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 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 one million dollars less
than the tax liability that is due. Criminal tax fraud in the first
degree is a class B felony.