§ 44-11-32 - Violations by corporations.
SECTION 44-11-32
§ 44-11-32 Violations by corporations.– Whenever any corporation delivers or discloses or causes to be delivered ordisclosed to the tax administrator any false or fraudulent return, account, orstatement, with intent to defeat or evade any tax imposed under this chapter,or being summoned to appear to testify or to appear and produce books asrequired under this chapter, neglects to appear or to produce books, thecorporation is guilty of a felony and upon conviction shall be fined notexceeding ten thousand dollars ($10,000).