§ 44-15-12 - Penalty for violations by individuals.
SECTION 44-15-12
§ 44-15-12 Penalty for violations byindividuals. – 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 personshall be fined not exceeding ten thousand dollars ($10,000), or be imprisonednot exceeding one year, or both.