§ 4-21-12. Criminal penalties.

Latest version.

(a)

Persons violating or failing to comply with any provision of this Chapter shall be guilty of a Class 3 misdemeanor, except as provided below.

(b)

If the amount of tax due and unpaid for any quarter exceeds One Thousand Dollars ($1,000.00), any person found to have willfully failed to file a return or application as set forth in Section 4-21-7 above or remit payment when due or found to have willfully made a false statement with intent to defraud, and charged with such failure on a criminal warrant shall be guilty of a Class 1 misdemeanor. (34-89-4.)

                    
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