Sec. 12-482. Penalties for wilful violations of requirements of this chapter.
Sec. 12-482. Penalties for wilful violations of requirements of this chapter. (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 12-484 or 12-487 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.
(1961, P.A. 575, S. 5; P.A. 88-314, S. 38, 54; P.A. 97-203, S. 9, 20.)
History: P.A. 88-314 deleted the entire section concerning penalties for wilfully false statements for the purpose of
obtaining a credit, refund or reduction related to tax liability under this chapter, and substituted in lieu thereof penalty
provisions for wilful failure to pay the tax or make required reports within the time allowed and wilful delivery of any
report or other document known to be false, 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.