1.
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) .