48-11-26
Failure to file report or filing false report required by chapter; penalty
(a) With respect to this chapter, it shall be unlawful for any person,
with the intent to defraud the state or evade the payment of any tax,
penalty, or interest or any part of a payment when due, to:
(1) Willfully fail or refuse to file any report or statement required
to be filed pursuant to this chapter or by the commissioner's rules and
regulations; or
(2) Aid or abet another in the filing with the commissioner of any
false or fraudulent report or statement.
(b) Any person who violates subsection (a) of this Code section shall
be guilty of a misdemeanor of a high and aggravated nature and, upon conviction
thereof, shall be subject to a fine of not more than $1,000.00 for each
separate offense.