§ 44-11.1-23. Criminal penalty for failure to file return.
Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
History of Section.
P.L. 2010, ch. 136, § 1.