(a) (1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor.(2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part.
(1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor.
(2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part.
(b) The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury.