Evasion of tax, §48-6-10. Failure to collect, account for and pay over tax, §48-6-9. Sales and use taxes. Advertising by dealers of assumption of payment of tax, §48-8-37. Dealer’s certificate of registration. Engaging in business as seller without, §48-8-60. Failure, neglect or refusal of dealers to collect, §48-8-7. Failure by dealer to furnish return, §48-8-9. Failure by dealer to keep or allow inspection of records, §48-8-10. Failure of wholesalers or jobbers to keep and allow inspection of records, §48-8-54. False or fraudulent returns by dealers, §48-8-8. Final return and payment upon sale of or quitting business. Violations of code section, §48-8-48. Frivolous refund claim, §48-2-35.1. Notice to persons holding credits of or owing debts to delinquent dealers. Violations of code section, §48-8-48. Refusal by transportation companies to allow examination of books and records, §48-8-12. Violations of other provisions of article, §48-8-11. Tax amnesty program. Subpoena or order of commissioner. Failure to obey, §48-16-12. Willful failure to make return or false return, §48-16-12. Taxation generally. Contraband. Possession or transportation, §48-2-84. Duties or functions of commissioner or department. Unlawful exercise by unauthorized person, §48-1-4. Failure to give official receipt for payment of taxes, §48-2-34. 355 INDEX CRIMINAL LAW AND PROCEDURE —Cont’d Taxation generally —Cont’d Omissions knowingly and intentionally made, §48-1-6. Revenue stamps. Unlawful activities, §48-2-84. Tax evasion, §48-1-6. Fraudulent use of exemption certificate, §48-1-7. Theft by conversion. Unlawful conversion of funds collected for benefit of state, §48-1-5. Unlawful filing of false documents, §48-1-6. Tax executions.