Sec. 12-306b. Penalty for wilful failure to submit a required report or pay the tax, or for wilful delivery of a document known to be false.
Sec. 12-306b. Penalty for wilful failure to submit a required report or pay the
tax, or for wilful delivery of a document known to be false. (a) Any person required
under this chapter to pay any tax, or required under this chapter or by regulations adopted
in accordance with the provisions of section 12-313 to make a report, keep any records
or supply any information, who wilfully fails to pay such tax, make such report, 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 section, person includes
any officer or employee of a corporation or a member or employee of a partnership
under a duty to pay such tax, to make such report, keep such records or supply such
information.
(b) Any person who wilfully delivers or discloses to the commissioner or his authorized agent any list, report, 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.
(1967, P.A. 788, S. 12; P.A. 88-314, S. 18, 54; P.A. 97-203, S. 4, 20; P.A. 04-201, S. 9.)
History: P.A. 88-314 deleted the fine applicable to any false entry on an invoice or record, providing in lieu thereof for
a fine or imprisonment applicable to any wilful failure to pay the tax or make a report at the time required or any wilful
delivery of a report or other document known to be false in any material matter, 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. 04-201 deleted reference to Sec. 12-293a
in Subsec. (a), effective June 3, 2004.