§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.
[PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]
1-A.
Tax amount of $2000 or less, subsequent offense.
[PL 2009, c. 361, §8 (RP).]
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.
[PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]
2-A.
Tax amount over $2,000, subsequent offense.
[PL 2009, c. 361, §9 (RP).]
3.
Date of prior conviction.
[PL 2003, c. 452, Pt. U, §2 (RP); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION 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).