2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 190 ESTATE AND GIFT TAXES
§ 7496 Liability for failure or delinquency
7496. Liability for failure or delinquency
An individual, fiduciary, or officer or employee of any corporation or partner or employee of any partnership, who, with intent to evade any requirement of this chapter or any lawful requirement of the Commissioner hereunder, fails to pay or remit a tax liability when due or to make, sign, verify, or file a return when required so to do, or to supply any information required by or under this chapter who, with like intent, makes, renders, signs, verifies, or files a false or fraudulent return or information, shall be fined not more than $1,000.00 or be imprisoned not more than one year, or both. (Added 1969, No. 269 (Adj. Sess.) 1, eff. date, see note under 7401 of this title.)
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