§ 44-11-33 - Violations by individuals.
SECTION 44-11-33
§ 44-11-33 Violations by individuals.– Whenever any person delivers or discloses or causes to be delivered ordisclosed to the tax administrator any false or fraudulent return, account, orstatement, with intent to defeat or evade any tax imposed under this chapter,or being summoned to appear to testify or to appear and produce books asrequired under this chapter, neglects to appear or to produce books, the personis guilty of a felony and upon conviction thereof shall be fined not exceedingten thousand dollars ($10,000), or be imprisoned not exceeding one year, orboth.