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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 29 - Enforcement of...
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  10. Article 6 - Crimes.


Article 6 - Crimes.


  • Section 40-29-110 - Attempt to evade or defeat tax.
  • Section 40-29-111 - Willful failure to collect or pay over tax.
  • Section 40-29-112 - Willful failure to file return, supply information, or pay tax.
  • Section 40-29-113 - Fraudulent statement or failure to make statement to employees.
  • Section 40-29-114 - Fraudulent withholding exemption certificate or failure to supply information.
  • Section 40-29-115 - Fraud and false statements.
  • Section 40-29-116 - Fraudulent returns, statements, or other documents.
  • Section 40-29-117 - Failure to obey subpoena.
  • Section 40-29-118 - Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment.
  • Section 40-29-119 - Periods of limitation on criminal prosecutions.
  • Section 40-29-120 - Commissioner's report.
  • Section 40-29-121 - Automated sales suppression devices or phantom-ware.
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