Whenever any political organization delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, 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 as required under this chapter, neglects to appear or to produce books, the corporation is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000).
History of Section.
P.L. 2010, ch. 136, § 1.