Tax criminal penalties.

(1) Any taxpayer who knowingly attempts to evade payment of the tax imposed under this chapter is guilty of a class C felony as provided in chapter 9A.20 RCW.(2) Any taxpayer who knowingly fails to pay tax, make returns, keep records, or supply information, as required under this title, is guilty of a gross misdemeanor as provided in chapter 9A.20 RCW.[ 2021 c 196 s 15.]Notes:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.