(1) Any person who:
(a) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by article 30 of title 44 commits a class 5 felony;
(b) Fails to pay tax due under article 30 of title 44 within thirty days after the date the tax becomes due commits a class 2 misdemeanor;
(c) Fails to file a return required by article 30 of title 44 within thirty days after the date the return is due commits a class 2 misdemeanor;
(d) Repealed.
(e) Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under or in connection with any matter arising under any title administered by the commission or a return, affidavit, claim, or other document which is fraudulent or is false as to any material fact, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document commits a class 5 felony.
(2) For purposes of this section, person includes corporate officers having control or supervision of, or responsibility for, completing tax returns or making payments pursuant to article 30 of title 44.
Source: L. 91: Entire article added, p. 1583, � 11, effective June 4. L. 2018: (1)(a) to (1)(d), and (2) amended, (SB 18-034), ch. 14, p. 241, � 16, effective October 1. L. 2021: (1)(b) and (1)(c) amended, (SB 21-271), ch. 462, p. 3218, � 380, effective March 1, 2022. L. 2023: (1)(d) repealed, (HB 23-1293), ch. 298, p. 1795, � 55, effective October 1.
18-20-104. False statement on application - violations of rules or provisions of article 30 of title 44 as felony. Any person who knowingly makes a false statement in any application for a license or in any statement attached to the application, or who provides any false or misleading information to the commission or the division, or who fails to keep books and records to substantiate the receipts, expenses, or uses resulting from limited gaming conducted under article 30 of title 44, as prescribed in rules promulgated by the commission, or who falsifies any books or records which relate to any transaction connected with the holding, operating, and conducting of any limited card games or slot machines, or who knowingly violates any of the provisions of article 30 of title 44, or any rule adopted by the commission or any terms of any license granted under said article 30, commits a class 5 felony.
Source: L. 91: Entire article added, p. 1584, � 11, effective June 4. L. 2018: Entire section amended, (SB 18-034), ch. 14, p. 241, � 17, effective October 1.