§ 9814a. Criminal penalties
(a) Any person who knowingly fails to file a return, fails to collect a tax, or fails
to remit a tax required under this subchapter shall be imprisoned not more than one
year or fined not more than $1,000.00, or both.
(b) Any person who with intent to evade a tax liability fails to file a return or fails
to collect a tax or fails to remit a tax when required under this subchapter shall,
if the amount collected or required to be collected is in excess of $500.00, be imprisoned
not more than three years or fined not more than $10,000.00, or both.
(c) Any person filing or causing to be filed, or making or causing to be made, or giving
or causing to be given any certificate, affidavit, representation, information, testimony,
or statement, required or authorized, that is willfully false, or willfully failing
to file a bond, or failing to file a registration certificate and data in connection
with it as the Commissioner by rule or otherwise may require, to display or surrender
a license as required, or assigning or transferring the license, or willfully failing
to charge separately the tax imposed under this chapter or to state the tax separately
on any bill, statement, memorandum, or receipt issued or employed by the person upon
which the tax is required to be stated separately as provided in section 9778 of this title, or referring or causing reference to be made to this tax in a form or manner other
than that required, or failing to keep any records required, shall, in addition to
any other penalties under this chapter or elsewhere prescribed, be guilty of a misdemeanor,
punishable by a fine of not more than $1,000.00 or imprisonment for not more than
one year, or both.
(d) Any person who knowingly makes, signs, verifies, or files with the Commissioner a
false or fraudulent tax return shall be imprisoned not more than one year or fined
not more than $1,000.00, or both. Any person who with intent to evade a tax liability
makes, signs, verifies, or files with the Commissioner a false or fraudulent tax return
shall, if the amount of tax evaded is in excess of $500.00, be imprisoned not more
than three years or fined not more than $10,000.00, or both.
(e) A person who knowingly engages in any business for which registration is required
under this chapter without a valid license shall commit a separate offense for each
calendar week or part of the week during which the person shall be so engaged. Each
offense shall be a misdemeanor and upon conviction for a first offense, a person shall
be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more
than 60 days, or both, the fine and imprisonment in the discretion of the court, and
for a second or subsequent offense shall be sentenced to pay a fine of not less than
$250.00 or more than $500.00 or to be imprisoned for not more than six months, or
both, the fine and imprisonment in the discretion of the court. (Added 1999, No. 49, § 65, eff. June 2, 1999; amended 2003, No. 70 (Adj. Sess.), §§ 57, 58, eff. March 1, 2004; 2021, No. 105 (Adj. Sess.), § 598, eff. July 1, 2022.)