36 §187-A. Preparer penalty
Title 36: TAXATION
Part 1: GENERAL PROVISIONS
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
§187-A. Preparer penalty
If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who prepares those returns or claims for compensation, or whose employees do so, that person shall pay a penalty of $500 with respect to each return or claim. [1987, c. 772, §8 (NEW).]
SECTION HISTORY
1987, c. 772, §8 (NEW).