Section 13-1010 - Willful evasion of sales and use tax.
§ 13-1010. Willful evasion of sales and use tax.
A person, including an officer of a corporation, who is required to pay the sales and use tax and who willfully evades the tax by use of a license number or exemption number that has not been issued by the Comptroller to the person using the number is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
[An. Code 1957, art. 81, §§ 369, 399; 1988, ch. 2, § 1.]