Sec. 12-231. Penalties for wilful violation of requirements related to payment of tax or delivery of documentation.
Sec. 12-231. Penalties for wilful violation of requirements related to payment
of tax or delivery of documentation. (a) Any person required under this part to pay
any tax, or required under this part or by regulations adopted in accordance with the
provisions of section 12-242 to make a return, keep any records or supply any information, who wilfully fails to pay such tax, make such return, keep such records or supply
such information, at the time required by law or regulations, shall, in addition to any
other penalty provided by law, be fined not more than one thousand dollars or imprisoned
not more than one year or both. Notwithstanding the provisions of section 54-193, no
person shall be prosecuted for a violation of the provisions of this subsection committed
on or after July 1, 1997, except within three years next after such violation has been
committed. As used in this subsection, person includes any officer or employee of a
company under a duty to pay such tax, make such return, keep such records or supply
such information.
(b) Any person who wilfully delivers or discloses to the commissioner or his authorized agent any list, return, account, statement or other document, known by him to be
fraudulent or false in any material matter, shall, in addition to any other penalty provided
by law, be fined not more than five thousand dollars or imprisoned not more than five
years nor less than one year or both. No person shall be charged with an offense under
both subsections (a) and (b) of this section in relation to the same tax period but such
person may be charged and prosecuted for both such offenses upon the same information.
(1949 Rev., S. 1911; P.A. 78-280, S. 6, 127; P.A. 88-230, S. 1, 12; 88-314, S. 5, 54; P.A. 97-203, S. 2, 20; P.A. 00-174, S. 55, 83.)
History: P.A. 78-280 substituted "judicial district of Hartford-New Britain" for "Hartford county"; P.A. 88-230 proposed
to replace reference to "judicial district of Hartford-New Britain" with "judicial district of Hartford" effective September
1, 1991, but said reference was deleted by P.A. 88-314; P.A. 88-314 substituted new language providing that any person
who wilfully fails to pay the tax or file such return when required to do so shall be subject to fine or imprisonment and
that any person who wilfully delivers to the commissioner any return or document known to be false shall be subject to
fine or imprisonment, effective July 1, 1988, and applicable to any tax which first becomes due and payable on or after
said date, to any return or report due on or after said date, or in the case of any ongoing obligation imposed in accordance
with said act, to the tax period next beginning on or after said date; P.A. 97-203 amended Subsec. (a) to extend to three
years the time within which persons wilfully failing to file tax returns or pay taxes may be criminally prosecuted, effective
July 1, 1997; P.A. 00-174 amended Subsec. (a) to delete references to affidavit, effective July 1, 2000.