Section 184-A - Intentional evasion of tax1.Tax amount of $2,000 or less. A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime. [2003, c. 452, Pt. U, §2(AMD); 2003, c. 452, Pt. X, §2(AFF).]
1-A.Tax amount of $2000 or less, subsequent offense.[2009, c. 361, §8(RP).]
2.Tax amount over $2,000. A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime. [2003, c. 452, Pt. U, §2(AMD); 2003, c. 452, Pt. X, §2(AFF).]
2-A.Tax amount over $2,000, subsequent offense.[2009, c. 361, §9(RP).]
3.Date of prior conviction.[2003, c. 452, Pt. U, §2(RP); 2003, c. 452, Pt. X, §2(AFF).]
1997, c. 504, § 3 (NEW) . 2003, c. 452, §U2 (AMD) . 2003, c. 452, §X2 (AFF) . 2009, c. 361, §§8, 9 (AMD) .