40-13-203. Criminal penalties.
(1) It is unlawful for a person to intentionally or knowingly: for the purpose of evading this chapter or an order issued under this chapter, make or cause to be made a false statement, representation, or certification in a report, record, account, or memorandum required by this chapter or by the order; omit or cause to be omitted from a report, record, account, or memorandum, a full, true, and correct entry as required by this chapter or by an order; fail to make a statement, representation, or certification in an application, record, report, plan, or other document filed or required to be maintained pursuant to this chapter or an order issued under this chapter; remove from this state or destroy, mutilate, alter, or falsify a record, account, or memorandum; or fail or refuse to comply with: an order issued under Section; or 40-13-201 an order incorporated in a final decision issued by the board under this chapter, except an order incorporated in a decision under Subsection. 40-13-202(6)
(2) A person who violates Subsection (1) is guilty of a class B misdemeanor, and upon conviction, for each violation, is subject to: a fine of not to exceed $1,000 as provided in Section; 76-3-301 imprisonment for a term not to exceed six months as provided in Section; or 76-3-204 both a fine and imprisonment.
(3) If a permittee violates Subsection (1), a director, officer, or agent of the permittee may be held criminally responsible in accordance with Section. 76-2-205
(4) A criminal proceeding for a violation described in Subsectionshall be commenced, as provided in Section, by no later than two years from the date of the alleged violation. (1) 76-1-302
(5) The division or board may impose a civil penalty under Sectionin addition to prosecution under this section. 40-13-202