27-71-313 - Penalty for evading payment of tax.
§ 27-71-313. Penalty for evading payment of tax.
If any person shall willfully evade the payment of any tax levied or imposed under this article, he shall be guilty of a felony, and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or by both such fine and imprisonment.
Sources: Codes, 1942, § 10245; Laws, 1934, ch. 127; Laws, 1997, ch. 499, § 4; Laws, 2000, ch. 435, § 2, eff from and after July 1, 2000.