Section 40-29-111 – Willful Failure to Collect or Pay Over Tax.
Section 40-29-111 Willful failure to collect or pay over tax. Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of […]
Section 40-29-112 – Willful Failure to File Return, Supply Information, or Pay Tax.
Section 40-29-112 Willful failure to file return, supply information, or pay tax. Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return (other than a return required under Section 40-18-82), keep any records, or supply any […]