Section 43.05.290. Criminal penalties.

   (a) A person who wilfully attempts to evade a tax imposed by this title is, in addition to other penalties provided by this title, guilty of a class C felony.
   (b) A person required under this title to collect, account for, and pay over a tax imposed by this title who wilfully fails to collect or truthfully account for and pay over the tax at the time or times required by law or regulation is, in addition to other penalties provided by this title, guilty of a class C felony.
   (c) A person required under this title to pay a tax, make a return, keep records, or supply information, who wilfully fails to pay the tax or estimated tax, make the return, keep the records, or supply the information at the time or times required by law or regulation is, in addition to other penalties provided by this title, guilty of a class A misdemeanor.
   (d) A person who wilfully makes and subscribes a return or other document required under this title which contains or is verified by a written declaration that it is made under the penalties of perjury which the person does not believe to be true and correct as to every material matter is, in addition to other penalties provided by this title, guilty of a felony and, upon conviction, punishable by a fine of not more than $25,000, or by imprisonment for not more than three years, or by both.
   (e) A person who wilfully and knowingly aids or assists in, or procures, or counsels the preparation or presentation in connection with a matter arising under this title of a return, affidavit, claim, or other document that is fraudulent or is false as to a material matter is guilty of a felony whether or not the falsity or fraud is with the knowledge or consent of the person required to present the return, affidavit, claim, or document.  Upon conviction, the person is punishable by a fine of not more than $25,000, or by imprisonment for not more than three years, or by both.
   (f) A person who wilfully delivers or discloses to the commissioner or the department a list, return, account, statement, or other document known by the person to be fraudulent or to be false as to a material matter is guilty of a class A misdemeanor.
   (g)  [Repealed, Sec. 114 ch 6 SLA 1984]. 
   (h) A person engaging in or attempting to engage in a business, trade, profession, or occupation for which a license is required under this title, who wilfully fails to obtain the license, is guilty of a misdemeanor and, upon conviction, is punishable by a fine of not more than $2,000, or by imprisonment for not more than six months, or by both. This subsection does not apply to a violation of AS 43.70.020.
   (i) In this section "person" includes, but is not limited to, an officer or employee of a corporation or a member or employee of a partnership, who, as officer, employee, or member, is under a duty to perform the act in respect to which the violation occurs.

Authorities

43.05.130;43.31.360;43.40.020;43.50.160;43.55.120;43.56.190;43.70.100;43.80.020

Notes

Implemented As

15 AAC 23.103
15 AAC 52.010
15 AAC 52.020

References

15 AAC 40.600
15 AAC 40.620
15 AAC 52.010
AS 43.05.130 Penalty.
AS 43.31.360 - 43.31.390. Failure to make return; false return or return statement; tax evasion. [Repealed, Sec. 46 ch 113 SLA 1980. For
AS 43.40.020 Penalty for violation. [Repealed, Sec. 46 ch 113 SLA 1980.
AS 43.50.160 Criminal penalties. [Repealed, Sec. 46 ch 113 SLA 1980. For
AS 43.55.120 - 43.55.130. Noncompliance and false reports. [Repealed, Sec. 46 ch 113 SLA 1980. For criminal penalties, see AS
AS 43.56.190 Penalties. [Repealed, Sec. 46 ch 113 SLA 1980. For current
AS 43.70.100 Penal provisions. [Repealed, Sec. 46 ch 113 SLA 1980. For
AS 43.80.020 Prosecution for failure to secure license. [Repealed, Sec. 46

History

(Sec. 5 ch 113 SLA 1980; am Sec. 114 ch 6 SLA 1984; am Sec. 5 ch 104 SLA 2008)

].