Idaho § 63-3078 FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF DEFEAT TAX

Idaho Statutes

§ 63-3078 — FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF DEFEAT TAX

Idaho·Title 63 REVENUE AND TAXATION·Ch. 30 INCOME TAX

Any person required to collect, truthfully account for and pay over any tax imposed by this title who wilfully fails to collect such tax, or truthfully account for and pay over such tax, or wilfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for or paid over. No penalty shall be imposed under this or other Idaho Code sections for any offense to which this section is applicable except and to the extent that such would be imposed when this section is interpreted in a manner similar to the interpretation given to section 6672(a) of the internal revenue code.

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Any person required to collect, truthfully account for and pay over any tax imposed by this title who wilfully fails to collect such tax, or truthfully account for and pay over such tax, or wilfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for or paid over. No penalty shall be imposed under this or other Idaho Code sections for any offense to which this section is applicable except and to the extent that such would be imposed when this section is interpreted in a manner similar to the interpretation given to section 6672(a) of the internal revenue code.

Idaho § 63-3078 (FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF DEFEAT TAX) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.