All Laws Decoded

State Tax Evasion in Arizona

How Arizona law treats state tax evasion: what is illegal, whether it is a misdemeanor or felony, and the penalties, from the state code.

Short answer: Failing to pay a state tax with intent to evade it is a class 5 felony (first-offense range 0.5 to 2.5 years), though a first violation may be designated a class 1 misdemeanor. A.R.S. § 42-1127(B), (K)-(N); §§ 13-702(D), 13-707

State tax evasionFailing to pay a state tax with intent to evade it is a class 5 felony (first-offense range 0.5 to 2.5 years), though a first violation may be designated a class 1 misdemeanor. Knowingly failing to file a return or supply required information, or falsifying records, intending the Department of Revenue to rely on it, is a class 5 felony, as is knowingly preparing or presenting a false or fraudulent return or claim. Cigarette-tax evasion has separate grades, up to a class 4 felony.
Dangerous and repeat offenders face longer ranges.

More Arizona criminal law

FAQ

What are the penalties for tax evasion in Arizona?
Failing to pay a state tax with intent to evade it is a class 5 felony (first-offense range 0.5 to 2.5 years), though a first violation may be designated a class 1 misdemeanor. Knowingly failing to file a return or supply required information, or falsifying records, intending the Department of Revenue to rely on it, is a class 5 felony, as is knowingly preparing or presenting a false or fraudulent return or claim. Cigarette-tax evasion has separate grades, up to a class 4 felony.
Can I get a court-appointed lawyer for state tax evasion in Arizona?
Arizona's rule on court-appointed lawyers: County public defenders, on court order, represent a person who is entitled to counsel as a matter of law and who is not financially able to employ counsel, in offenses triable in superior court or justice court and other listed proceedings. Representation by the public defender or court-appointed counsel is provided without expense to the defendant, and the court may not impose an indigent administrative assessment or order reimbursement to the county for legal services. A.R.S. § 11-584
How much does a lawyer for state tax evasion cost in Arizona?
Lawyers set their own fees, and Arizona has rules on how they may charge. See hiring a criminal defense lawyer in Arizona for fee rules, how to check a lawyer's license and free help.
What happens after an arrest for state tax evasion in Arizona?
How release before trial works in Arizona: All persons charged with crime are bailable except: for capital offenses, sexual assault, or sexual conduct with or molestation of a child under fifteen, when the proof is evident or the presumption great; for felonies committed while on bail for a separate felony; for felonies where the person poses a threat to others or the community and no release conditions can adequately assure safety; and for serious felonies by a person who entered or remained in the United States illegally. Bail and release conditions are meant to assure appearance, protect against witness intimidation, and protect the victim and community. At the initial appearance, a judicial officer orders a person charged with a bailable offense released pending trial on his or her own recognizance or on bail. The officer considers factors including the victim's views, the nature of the offense, prior serious or violent offenses, danger to the community, the weight of the evidence, family ties, employment, financial resources, character, mental condition, length of residence, record and history of court appearances. Conditions can include supervision by a designated person, travel or contact restrictions, a cash deposit, weapons/alcohol/drug bans and reporting; electronic monitoring and no-contact orders are mandatory for certain sexual and domestic-violence felonies. Ariz. Const. art. 2, § 22; A.R.S. § 13-3967 What happens after an arrest.
Can a conviction for state tax evasion be removed from my record in Arizona?
Each state sets its own rules for sealing or expunging records. See Arizona expungement and record sealing rules.

General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.