2005 Minnesota Statutes - 297I.90 — Criminal penalties.

     297I.90 Criminal penalties. 


    Subdivision 1.    Penalties for knowing failure to file or 
 pay; willful evasion.  (a) If a person is required to file 
 with the commissioner a return, report, or other document, and 
 that person fails to file it when required and does so 
 knowingly, rather than accidentally, inadvertently, or 
 negligently, that person is guilty of a gross misdemeanor.  


    (b) If a person is required to file with the commissioner a 
 return, report, or other document, and that person willfully 
 attempts in any manner to evade or defeat a tax or surcharge by 
 failing to file it when required, that person is guilty of a 
 felony.  


    (c) If a person is required to pay or to collect and remit 
 a tax or surcharge, and that person knowingly, rather than 
 accidentally, inadvertently, or negligently, fails to do so when 
 required, that person is guilty of a gross misdemeanor.  


    (d) If a person is required to pay or to collect and remit 
 a tax or surcharge, and that person willfully attempts to evade 
 or defeat a tax or surcharge by failing to do so when required, 
 that person is guilty of a felony. 


    Subd. 2.    False or fraudulent returns; penalties.  (a) 
 A person who files with the commissioner a return, report, or 
 other document known by the person to be fraudulent or false 
 concerning a material matter is guilty of a felony. 


    (b) A person who knowingly aids or assists in, or advises 
 in the preparation or presentation of a return, report, or other 
 document that is fraudulent or false concerning a material 
 matter, whether or not the falsity or fraud committed is with 
 the knowledge or consent of the person authorized or required to 
 present the return, report, or other document, is guilty of a 
 felony. 


    HIST: 2000 c 394 art 1 s 19