There is a newer version of the New Hampshire Revised Statutes
2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 77-B — COMMUTERS INCOME TAX
Section 77-B:23 Penalty.
Whoever violates any of the provisions of RSA 77-B shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person.
Source. 1970, 20:1. 1973, 528:23, eff. Oct. 31, 1973 at 11:59 p.m.
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