Sec. 12-737. Penalties for wilful violations.
Sec. 12-737. Penalties for wilful violations. (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 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.
(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 subsection (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.
(June Sp. Sess. P.A. 91-3, S. 88, 168; P.A. 97-203, S. 13, 20.)
History: June Sp. Sess. P.A. 91-3, S. 88, effective August 22, 1991, and applicable to taxable years of taxpayers
commencing on or after January 1, 1991; 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.