§ 9814a. Criminal penalties
(a) Failure to file; failure to collect; failure to remit. Any person who knowingly fails to file a return, fails to collect a tax, or fails to remit a tax required under this subchapter shall be imprisoned not more than one year or fined not more than $1,000.00, or both.
(b) Failure to file; failure to collect; failure to remit; in excess of $500.00. Any person who with intent to evade a tax liability fails to file a return or fails to collect a tax or fails to remit a tax when required under this subchapter shall, if the amount collected or required to be collected is in excess of $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.
Terms Used In Vermont Statutes Title 32 Sec. 9814a
- affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Commissioner: means the State Commissioner of Taxes or any officer or employee of the Department duly authorized by the Commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions herein mentioned or described. See
- conviction: A judgement of guilt against a criminal defendant.
- in the State: means within the exterior limits of the State of Vermont and includes all territory within these limits owned by or ceded to the United States of America. See
- misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
- Person: means an individual, partnership, society, association, joint stock company, corporation, public corporation or public authority, estate, receiver, trustee, assignee, referee, and any other person acting in a trusteefiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing. See
- State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
- testimony: Evidence presented orally by witnesses during trials or before grand juries.
(c) Any person filing or causing to be filed, or making or causing to be made, or giving or causing to be given any certificate, affidavit, representation, information, testimony or statement required or authorized, which is willfully false, or willfully failing to file a bond, or failing to file a registration certificate and such data in connection therewith as the Commissioner by rule or otherwise may require, to display or surrender a license as required, or assigning or transferring the license or willfully failing to charge separately the tax herein imposed or to state the tax separately on any bill, statement, memorandum or receipt issued or employed by him or her upon which the tax is required to be stated separately as provided in section 9778 of this title, or referring or causing reference to be made to this tax in a form or manner other than that required, or failing to keep any records required, shall, in addition to any other penalties herein or elsewhere prescribed, be guilty of a misdemeanor, punishable by a fine of not more than $1,000.00 or imprisonment for not more than one year, or both.
(d) Any person who knowingly makes, signs, verifies, or files with the Commissioner a false or fraudulent tax return shall be imprisoned not more than one year or fined not more than $1,000.00, or both. Any person who with intent to evade a tax liability makes, signs, verifies, or files with the Commissioner a false or fraudulent tax return shall, if the amount of tax evaded is in excess of $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.
(e) A person who knowingly engages in any business for which registration is required under this chapter without a valid license shall commit a separate offense for each calendar week or part thereof during which he or she shall be so engaged. Each such offense shall be a misdemeanor and upon conviction for a first offense, a person shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more than 60 days, or both, such fine and imprisonment in the discretion of the Court; and for a second or subsequent offense shall be sentenced to pay a fine of not less than $250.00 or more than $500.00 or to be imprisoned for not more than six months, or both, such fine and imprisonment in the discretion of the Court. (Added 1999, No. 49, § 65, eff. June 2, 1999; amended 2003, No. 70 (Adj. Sess.), §§ 57, 58, eff. March 1, 2004.)