§231-40 Interpretation. Sections 231-34, 231-35, 231-36, and 231-36.4 shall be construed in accordance with judicial interpretations given to similar provisions of title 26 of the United States Code; consistent therewith, the term "wilfully" shall mean a voluntary, intentional violation of a known legal duty. [L 1995, c 92, pt of §2; am L 2009, c 166, §22; am L 2011, c 43, §3]