§ 571. Attempt to evade or defeat tax; class E felony. Any person who wilfully attempts in any manner to evade or defeat any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, or the payment thereof, shall, in addition to the penalties […]
§ 572. Failure to collect or pay over tax; class E felony. Any person required under this title to collect, account for and pay over any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, who wilfully fails to collect or truthfully account […]
§ 573. Failure to file return, supply information or pay tax; class A misdemeanor. Any person required under Title 4, or by this title, other than § 3002 and Chapter 51 and 52 of this title, to pay any estimated tax or tax required by Title 4 or by this title, other than § 3002 […]
§ 574. Fraud and false statements; class E felony. A person who commits one of the following acts shall be guilty of a Class E felony as defined in Title 11 if that person: (1) Wilfully makes and subscribes any return, statement or other document which contains or is verified by a written declaration that […]
§ 575. Period of limitations on criminal prosecutions: jurisdiction. No person shall be prosecuted, tried or punished for any of the various offenses arising under this subchapter unless the prosecution of such person is instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years […]
§ 576. Misdemeanors. Notwithstanding the classifications of offenses otherwise specified in this subchapter, whenever an offense under this subchapter involves during any single tax year: (1) Understatement by an amount of less than $7,500 of taxable income under § 1105, § 1121, or § 1903 of this title or taxable gross receipts under Part III […]
