59-7-529 - General violations and penalties.
59-7-529. General violations and penalties.
(1) Each person who, without fraudulent intent, fails to make, render, sign, or verify anyreturn, or to supply any information within the time required by or under the provisions of thischapter, is liable for a civil penalty as provided in Section 59-1-401 imposed, assessed, andcollected by the commission in the same manner as provided by this chapter for delinquent taxes.
(2) It is unlawful for any person, with intent to evade any tax, to fail to timely remit thefull amount of tax required by the provisions of this chapter. A violation of this section ispunishable as provided in Section 59-1-401.
(3) Each person who knowingly or intentionally makes, renders, signs, or verifies anyfalse or fraudulent return or statement or supplies any false or fraudulent information is guilty of acriminal violation as provided in Section 59-1-401.
(4) Each person who, with intent to evade any tax or any requirement of this chapter, failsto make, render, sign, or verify any return, or supply any information within the time requiredunder the provisions of this chapter, is guilty of a criminal violation as provided in Section59-1-401.
Renumbered and Amended by Chapter 169, 1993 General Session