2005 Connecticut Code - Sec. 12-519. Penalties for wilful failure to comply with requirements of this chapter.
Sec. 12-519. Penalties for wilful failure to comply with requirements of this
chapter. (a) Any person required under this chapter to pay any tax, or required under
this chapter or by regulations adopted in accordance with the provisions of section 12-518 to make a return, keep any records or supply any information, who wilfully fails to
pay such tax, make such return, keep such records, or supply such information, at the
time required by law or regulations, shall, in addition to any other penalty provided by
law, be fined not more than one thousand dollars or imprisoned not more than one year
or both.
(June, 1969, P.A. 1, S. 40; June, 1971, P.A. 8, S. 18; P.A. 88-314, S. 44, 54.)
History: 1971 act substituted "person" for "taxpayer"; P.A. 88-314 deleted the entire section concerning applicable penalties for wilful failure to comply with requirements of this chapter and substituted in lieu thereof new penalty provisions related to (1) wilful failure to pay the tax or make a return at the time required and (2) wilful delivery of a return or any other document known to be fraudulent or false, effective July 1, 1988, and applicable to any tax which first becomes due and payable on or after said date, to any return or report due on or after said date, or in the case of any ongoing obligation imposed in accordance with said act, to the tax period next beginning on or after said date.
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