Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.
Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful
submission of fraudulent document. (a) Any person required under this chapter to
pay any tax or 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.
(P.A. 89-251, S. 33, 203; P.A. 97-203, S. 5, 20.)
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.