Intentional evasion of tax

Official source

1. Tax amount of $2,000 or less. A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime. 1-A. Tax amount of $2000 or less, subsequent offense. 2. Tax amount over $2,000. A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime. 2-A. Tax amount over $2,000, subsequent offense. 3. Date of prior conviction.

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Intentional evasion of tax

Official source

1. Tax amount of $2,000 or less. A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime. 1-A. Tax amount of $2000 or less, subsequent offense. 2. Tax amount over $2,000. A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime. 2-A. Tax amount over $2,000, subsequent offense. 3. Date of prior conviction.