Sec. 12-591. Penalties for wilful violations of requirements in this chapter.
Sec. 12-591. Penalties for wilful violations of requirements in 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 12-602 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 section,
person includes any officer or employee of a corporation or a member or employer of
a partnership under a duty to pay such tax, to 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.
(P.A. 80-71, S. 5, 30; P.A. 88-230, S. 1, 12; 88-314, S. 50, 54; P.A. 97-203, S. 11, 20.)
History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date; 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 related
to the same subject, providing penalties in respect to wilful failure to pay the tax or make a return and wilful delivery of
a return or any document known to be fraudulent or 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.