§ 26-18-509. Liability for payment of taxes — Falsification of sales transaction records
A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.
§ 26-18-104. Definitions
As used in this chapter: (1) “Assessment” means the determination and imposition of the amount of any state tax due and owing, whether made on a return filed by a taxpayer or by the Secretary of the Department of Finance and Administration on audit or otherwise; (2) “Corporation” means an organization, other than a partnership, […]
§ 26-18-703. Appointment of receivers
At the request of the Secretary of the Department of Finance and Administration, the court shall appoint a receiver to manage the property of the taxpayer upon a proper showing by the secretary that the claim of the state of any state tax is in danger of being lost or rendered uncollectible because of mismanagement, […]
§ 26-18-202. Failure to pay or file return
Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony.
§ 26-18-704. Proceedings against localities
When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax law, the procedure for collecting the tax shall be the same as for any other taxpayer.
§ 26-18-203. False or fraudulent reports, etc
Any taxpayer required to make, render, sign, or verify any report, return, statement, claim, application, or other instrument required by this subchapter or by any state tax law who, with intent to defeat or evade the assessment or levy of the tax or to obtain any permit or license, makes a false or fraudulent return, […]
§ 26-18-204. False answers to questions or affidavits
Any taxpayer or other person who knowingly makes a false answer to any question which may be asked him or her by the Secretary of the Department of Finance and Administration concerning the business, property, assets, or effects of the taxpayer or person, or the valuation thereof, or the income or profits therefrom, or who […]
§ 26-18-205. Failure to obey summons
Any person who, being summoned to appear to testify or to produce and permit the examination of any books, records, or papers, neglects to appear or to produce the papers shall be guilty of a Class D felony.
§ 26-18-206. Conduct of business without license
Any person required to obtain a license or permit by any state tax law which the Secretary of the Department of Finance and Administration is required to enforce who shall, without obtaining the license or permit, conduct business or carry on activities required to be licensed is guilty of a Class A misdemeanor. Each day […]
§ 26-18-207. Continuance of business after forfeiture of bond
Any person who, after the forefeiture by the Secretary of the Department of Finance and Administration of any bond posted by him or her, continues or attempts to continue in the business or activities for which the bond was required to be posted, without having the bond reinstated or without making a new bond, is […]