2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297I Insurance Taxes
Section 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.
History: 2000 c 394 art 1 s 19