§ 44-11-34 - Criminal penalty for failure to file return.
SECTION 44-11-34
§ 44-11-34 Criminal penalty for failure tofile return. – Any taxpayer, or any officer or agent of the taxpayer, who willfully fails tofile any return or statement, including a supplemental return, required to bemade under the provisions of this chapter within the time fixed or extended isguilty of a felony and upon conviction shall be fined not exceeding tenthousand dollars ($10,000), or be imprisoned not exceeding one year, or both.