§ 36 §184-A — Intentional evasion of tax

1.
Tax amount of $2,000 or less.
A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime.
1-A.
Tax amount of $2000 or less, subsequent offense.
2.
Tax amount over $2,000.
A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime.
2-A.
Tax amount over $2,000, subsequent offense.
3.
Date of prior conviction.

Legislative History

PL 1997, c. 504, §3 (NEW). PL 2003, c. 452, §U2 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §§8, 9 (AMD).