Section 289A.63 — Criminal Penalties.

289A.63 CRIMINAL PENALTIES. Subdivision 1. Penalties for knowing failure to file or pay; willful evasion. (a) A person required to file a return, report, or other document with the commissioner, who knowingly, rather than accidentally, inadvertently, or negligently, fails to file it when required, is guilty of a gross misdemeanor. A person required to file […]