Sec. 12-638g. Wilful violations. Penalties.
Sec. 12-638g. Wilful violations. Penalties. (a) Any entity required under this
chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of this chapter 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, "entity" 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 return, keep such records or supply such information.
(b) Any entity which wilfully delivers or discloses to the commissioner or his authorized agent any list, return, account, statement, or other document, known by it 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 entity shall be charged with an offense
under both subsections (a) and (b) of this section in relation to the same tax period
but such entity may be charged and prosecuted for both such offenses upon the same
information.
(P.A. 89-251, S. 45, 203; P.A. 97-203, S. 12, 20.)
History: P.A. 89-251, S. 45 effective July 1, 1989, and applicable to sales or transfers of real property occurring on or
after that 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.