§346E-16 Evasion of tax, etc.; penalties. It shall be unlawful:
(1) For any operator to:
(A) Refuse to make the return required in section 346E-5;
(B) Make any false or fraudulent return or false statement in any return, with intent to defraud the State or to evade the payment of any tax imposed by this chapter; and
(C) For any reason to aid or abet another in any attempt to evade the payment of any tax imposed by this chapter; or
(2) For the president, vice-president, secretary, or treasurer of any corporation to make or permit to be made for any corporation or association any false return, or any false statement in any return required by this chapter, with the intent to evade the payment of any tax imposed by this chapter.
Any person violating this section or section 231-34 in relation to the tax imposed by this chapter, shall be punished as provided in section 231-34. Any corporation for which a false return, or return containing a false statement is made, shall be fined in the amount provided in section 231-34. [L 1993, c 315, pt of §1; ree L 1994, c 230, pt of §1]