10-52A-8. Penalties for violations.
Any person who:
(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;
(2)Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;
(3)Fails to keep the records and books required by §10-52A-9 or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;
(4)Fails to file a return required by this chapter within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;
(5)Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor; or
(6)Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony.
Source: SL 2002, ch 68, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 96, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.