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This entry was published on 2014-09-22
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PART 2
Tax Fraud Acts and Penalties
Tax (TAX) CHAPTER 60, ARTICLE 37
PART II-TAX FRAUD ACTS AND PENALTIES
Section 1801. Tax fraud acts.

1802. Criminal tax fraud in the fifth degree.

1803. Criminal tax fraud in the fourth degree.

1804. Criminal tax fraud in the third degree.

1805. Criminal tax fraud in the second degree.

1806. Criminal tax fraud in the first degree.

1807. Aggregation.

1808. Personal income and earnings taxes; repeated failure to

file.

1809. Corporate taxes; repeated failure to file.