40-6-12. Evasion of chapter or orders -- Penalties -- Limitation of actions.
(1) A person is guilty of a class A misdemeanor if, for the purpose of evading this chapter or any order of the board, he is convicted of any of the following: making or causing to be made any false entry in any report, record, account, or memorandum required by this chapter or by any order; omitting or causing to be omitted from any report, record, account, or memorandum, full, true, and correct entries as required by this chapter or by any order; or removing from this state or destroying, mutilating, altering, or falsifying any record, account, or memorandum. Upon conviction under Subsection, a person is subject to a fine of not more than $5,000 or imprisonment for a term not exceeding six months, or to both fine and imprisonment. (1)
(2) Any suit, action, or other proceeding based upon a violation of this section may be commenced only within one year from the date of the alleged violation.