State Tax Evasion Laws by State (2026)
How each state handles state tax evasion and the penalties, from each state's code.
| State | State tax evasion |
|---|---|
| Alabama | Willfully trying to evade or defeat any Alabama tax under the revenue title is a felony punished by a fine of up to $100,000 ($500,000 for a corporation), up to 5 years in prison, or both. Willfully failing to file a required return, pay a tax, keep records or supply information is a misdemeanor punished by a fine of up to $25,000 ($100,000 for a corporation), up to 1 year, or both, plus costs of prosecution. Related sections cover failing to collect or pay over tax and filing fraudulent returns. Ala. Code 1975 §§ 40-29-110, 40-29-112 |
| Alaska | Willfully attempting to evade any Alaska state tax is a class C felony (up to 5 years), as is willfully failing to collect or pay over a tax a business is required to collect. Willfully failing to pay a tax, file a return, keep records or supply information on time is a class A misdemeanor (up to 1 year). Signing a return under penalty of perjury that the person does not believe is true, or helping prepare a fraudulent return, is a felony punishable by up to 3 years and/or a $25,000 fine. These criminal penalties are in addition to the civil penalties in the tax code. AS 43.05.290; AS 12.55.035, 12.55.125, 12.55.135 |
| 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. A.R.S. § 42-1127(B), (K)-(N); §§ 13-702(D), 13-707 |
| Arkansas | Willfully attempting to evade or defeat any state tax, penalty or interest is a Class C felony (3 to 10 years). Intentionally failing to pay a tax or file a return that the law requires is a Class D felony (up to 6 years). Ark. Code §§ 26-18-201, 26-18-202; §§ 5-4-201, 5-4-401 |
| California | Willfully failing to file a state income tax return, or filing a false return, with intent to evade tax is punishable by up to 1 year in county jail or state prison and/or a fine up to $20,000 plus prosecution costs, so it can be charged as a misdemeanor or felony. Willfully signing a false return under penalty of perjury, or helping prepare a fraudulent one, is a felony punishable by a fine up to $50,000 and/or imprisonment under Pen. Code 1170(h). For sales and use tax, filing a false return to evade tax is a misdemeanor ($1,000 to $5,000 fine and/or up to 1 year in jail), and evasion is a felony when unreported tax totals $25,000 or more in 12 months ($5,000 to $20,000 fine and/or 16 months, 2 or 3 years). Cal. Rev. & Tax. Code 19705, 19706, 7152, 7153, 7153.5; Pen. Code 17, 18, 19, 1170(h) |
| Colorado | Willfully attempting to evade or defeat a tax administered by the Department of Revenue is a class 6 felony, punished as a felony or by a fine of up to $100,000 ($500,000 for a corporation), or both, plus costs. Willfully failing to collect, account for or pay over a tax (including a false refund claim), or willfully signing a false return under penalty of perjury, is a class 5 felony with the same fine limits. Willfully failing to pay a tax, file a return, keep records or supply information is a misdemeanor punished by a fine of up to $50,000 ($100,000 for a corporation), up to 1 year, or both. C.R.S. § 39-21-118(1)-(5); § 18-1.3-401 |
| Connecticut | For the state income tax, willfully failing to pay tax, file a return, keep records or supply information is punishable by up to a $1,000 fine and 1 year in jail, and must be charged within three years. Willfully giving the tax commissioner a return or document known to be fraudulent or false in a material way is a class D felony (up to 5 years). A person who willfully tries to evade the tax, or fails to collect and pay over tax they were required to collect, is also personally liable for a civil penalty equal to the tax evaded. Conn. Gen. Stat. §§ 12-736, 12-737; § 53a-35a |
| Delaware | Knowingly attempting to evade or defeat a tax administered by the Department of Finance is a class E felony (up to 5 years), as is knowingly failing to collect or pay over a tax one must collect, or filing or helping prepare a fraudulent return. Knowingly failing to file a return, pay tax, keep records or supply information is a class A misdemeanor (up to 1 year). If the understatement in a tax year is under $7,500, or the evaded tax is under $1,000, the offense is instead an unclassified misdemeanor with a fine of up to $3,000 and no jail. Charges must be filed within 6 years for evasion and fraud offenses and 3 years otherwise. 30 Del. C. §§ 571, 572, 573, 574, 575, 576; 11 Del. C. §§ 4205, 4206 |
| District of Columbia | Willfully attempting to evade or defeat a D.C. tax is a felony when the tax evaded exceeds $10,000 (up to 10 years in prison and a fine of up to $25,000 or twice the tax evaded, whichever is greater) and a misdemeanor at $10,000 or less (up to 180 days). Willfully failing to collect or pay over tax is graded the same way. Willfully failing to file a return, pay tax, keep records or supply information is a misdemeanor punishable by up to 180 days; costs of prosecution may be added. D.C. Code §§ 47-4101, 47-4102, 47-4103, 22-3571.01 |
| Florida | Under the sales and use tax law, willfully attempting to evade the tax is a third-degree felony plus a penalty of 100% of the tax, and knowingly failing to file six consecutive returns with intent to evade is a third-degree felony. Filing a false or fraudulent return, or failing to remit sales tax collected from customers (theft of state funds), is graded by amount: small amounts are misdemeanors for first and second offenses, then a third-degree felony up to $20,000, a second-degree felony from $20,000 to under $100,000, and a first-degree felony at $100,000 or more. Fla. Stat. §§ 212.12(2)(c)-(e), 212.15(2); §§ 775.082, 775.083 |
| Georgia | Willfully evading or defeating, or attempting to evade, more than $3,000 of state income tax, penalty or interest (including by failing to file a return) is a felony punishable by 1 to 5 years in prison and a fine of up to $100,000 for an individual ($500,000 for a corporation), or both. This is in addition to civil penalties. O.C.G.A. § 48-7-5 |
| Hawaii | Willfully attempting to evade or defeat any state tax or its payment is a class C felony punishable by up to 5 years in prison, a fine of up to $100,000 ($500,000 for a corporation), probation, or a combination. Willfully filing a return or document believed to be false in a material way, or helping prepare one, is a class C felony with up to $100,000 in fines and up to 3 years in prison. Willfully failing to file a return, keep records, supply information or get a required license is a misdemeanor with up to a $25,000 fine ($100,000 for a corporation) and 1 year in jail. HRS §§ 231-34, 231-35, 231-36 |
| Idaho | Under the Idaho income tax act, willfully failing to pay tax, file a return, keep records or supply required information is a misdemeanor punishable by a fine up to $300, up to 6 months in jail, or both. Willfully trying to evade or defeat a tax, or willfully failing to collect or pay over tax one is required to collect (such as withholding), is a felony punishable by a fine up to $10,000, up to 5 years in prison, or both. Willfully helping prepare a false or fraudulent return or claim is also a felony with the same maximum. Charges must be filed within 6 years. Idaho Code § 63-3075 |
| Illinois | Under the Illinois Income Tax Act, willfully failing to file a return, filing a fraudulent return, or willfully trying to evade income tax or its payment (and a preparer knowingly entering false information) is a Class 4 felony (1 to 3 years) for a first offense and a Class 3 felony (2 to 5 years) for each later offense. Willfully breaking Department rules or failing to keep required records is a Class A misdemeanor, as is an agent willfully failing to pay over a taxpayer's money to the Department. Prosecution must start within 5 years. Under the Retailers' Occupation (sales) Tax Act, a retailer who fails to file or files a fraudulent return commits a Class 4 felony when the amount due is under $300 and a Class 3 felony when it is $300 or more. These are in addition to civil penalties. 35 ILCS 5/1301, 5/1302; 35 ILCS 120/13; 730 ILCS 5/5-4.5-25 to -65 |
| Indiana | Failing to file an Indiana income tax return, or filing a false return or statement, with intent to defraud the state or evade the tax is a Level 6 felony (6 months to 2 1/2 years), as is knowingly refusing to allow the Department of Revenue to examine records. For sales tax, making false entries or keeping two sets of records to defraud the state or evade remitting the tax is a Level 6 felony, and an employer who knowingly fails to remit withheld income tax commits a Level 6 felony. Civilly, failing to file or pay with fraudulent intent to evade tax brings a penalty of 100% of the unpaid tax. IC 6-3-6-11(a); IC 6-2.5-9-8(b); IC 6-3-4-8(l); IC 6-8.1-10-4; IC 35-50-2-4 to -7, 35-50-3-2 to -4 |
| Iowa | Under Iowa's individual income tax law, a person required to file a return or pay tax who willfully files a false or fraudulent return, or willfully fails to pay the tax, supply information, or file the return when required, commits a 'fraudulent practice,' graded by the amount involved (class C felony over $10,000 down to a simple misdemeanor at $300 or less). Willfully attempting in any manner to defeat or evade the tax or its payment is a class D felony for each offense (up to 5 years and a fine of $1,025 to $10,245). Prosecution must begin within six years. Iowa Code §§ 422.25(5), (8), (9), 714.9-714.13, 902.9 |
| Kansas | Under the Kansas income tax act, a person who, with fraudulent intent, fails to pay tax or to file, sign or supply a required return or information is liable for a penalty equal to the unpaid tax plus interest, and is guilty of a misdemeanor punishable by a fine up to $1,000, 30 days to 1 year in county jail, or both. Willfully signing a fraudulent return is a felony punishable by up to five years in prison. Non-fraudulent late filing or payment brings civil penalties (1% per month, up to 24%) rather than criminal charges. K.S.A. 79-3228(c), (e), (f) |
| Kentucky | Under Kentucky's income tax law, a taxpayer or employer who willfully fails to file a return, willfully files a false return, or willfully fails to pay taxes owed or collected, with intent to evade payment, is guilty of a Class D felony (1 to 5 years), in addition to civil penalties. Willfully helping prepare or present a false or fraudulent return, affidavit or claim is also a Class D felony. KRS 141.990(3), (4), 532.060 |
| Louisiana | Willfully failing to file a required state tax return, filing a false or fraudulent return, willfully failing to pay tax, penalty or interest, or helping someone file a false return, with intent to defraud the state or evade tax, is the crime of tax evasion. When the total actual tax exceeds $1,000, it is punished by a fine up to $2,000, up to 2 years with or without hard labor, or both; all other violations carry a fine up to $1,000, up to 1 year, or both. La. R.S. 47:1642 |
| Maine | Intentionally attempting in any way to evade or defeat a Maine tax, or its payment, is a Class D crime (less than 1 year and up to $2,000) when the tax is $2,000 or less and a Class C crime (up to 5 years and $5,000) when it is over $2,000; subsequent offenses are treated more seriously. A person required to collect and pay over a tax (such as sales or withholding tax) who intentionally fails to collect, account for or pay it commits a Class D crime. 36 M.R.S. §§ 184-A, 184; 17-A M.R.S. §§ 1604(1), 1704 |
| Maryland | Willfully failing to file a required Maryland income tax return, sales and use tax return or income tax withholding return is a misdemeanor punishable by up to 5 years and/or a $10,000 fine, as is willfully failing to withhold or pay over withheld income tax; willfully making a false statement on a sales and use tax return carries the same maximum. Willfully, or with intent to evade payment or prevent collection, failing to provide required tax information or providing false or misleading information is a misdemeanor with up to 18 months and/or $5,000. A tax return preparer who willfully prepares a false income tax return or attempts to evade tax faces up to 5 years and/or $10,000. Md. Code, Tax-Gen. §§ 13-1001, 13-1003, 13-1004, 13-1007, 13-1024 |
| Massachusetts | Willfully attempting in any way to evade or defeat a Massachusetts tax, or its payment, is a felony punishable by a fine up to $100,000 ($500,000 for a corporation), up to 5 years, or both, plus costs of prosecution. Willfully failing to collect, account for and pay over a tax one is required to collect (such as sales or withholding tax) is a felony with a fine up to $10,000 and/or up to 5 years. Willfully failing to pay tax, file a return, keep records or supply information when required is a misdemeanor with a fine up to $25,000 ($100,000 for a corporation) and/or up to 1 year. Mass. G.L. c. 62C, § 73(a)-(c) |
| Michigan | Failing to file a return or pay a tax when due, filing a false or fraudulent return or payment, or aiding tax evasion, when done with intent to defraud or evade a tax, is a felony punishable by up to 5 years, a fine up to $5,000, or both. A knowing violation of the tax administration act that is not covered by the felony provision is a misdemeanor with up to 1 year and/or $1,000. Knowingly swearing to a false return to help defraud the state is also perjury, and both the attorney general and county prosecutors may enforce these provisions. MCL 205.27 |
| Minnesota | Knowingly failing to file a required Minnesota tax return, or to pay or collect and remit a tax, is a gross misdemeanor, while willfully attempting to evade or defeat a tax by failing to file or pay is a felony. Filing a return known to be false or fraudulent about a material matter, or knowingly helping prepare one, is a felony. Prosecution may be brought within six years after the offense. Minn. Stat. § 289A.63, subds. 1, 2, 9 |
| Mississippi | Willfully attempting in any way to evade or defeat a state tax administered by the Department of Revenue, or helping someone else do so, is a felony. An individual faces a fine up to $100,000, up to 5 years in prison, or both; a corporation faces a fine up to $500,000. Prosecution must begin within 6 years after the tax's due date. Miss. Code Ann. § 27-3-79(2), (3) |
| Missouri | Willfully trying to evade or defeat Missouri income tax, or willfully (with intent to defraud) failing to pay the tax, file a return, keep records or supply information, is punished by a fine up to $10,000, up to 1 year in the county jail, or 2 to 5 years in the state penitentiary, or both fine and imprisonment, plus costs of prosecution. Willfully signing a return or document under penalty of perjury that one does not believe is true, or helping prepare a fraudulent one, carries the same penalty. RSMo §§ 143.911, 143.931, 143.941 |
| Montana | Montana's uniform tax-penalty statute treats tax fraud and willful non-filing with civil penalties assessed by the Department of Revenue: filing a fraudulent return adds a penalty of 75% of the underpaid tax, and purposely or knowingly failing to file adds 15% of the tax due per month, up to 75%. A frivolous return carries a $2,500 penalty. A separate section says a prosecution for an offense under 15-1-216 must begin within 3 years. MCA 15-1-216(4), (5), (6), 15-30-2643 |
| Nebraska | Willfully attempting in any way to evade Nebraska income tax or its payment is a Class IV felony, in addition to other penalties. Willfully signing an income tax return or document under penalty of perjury that one does not believe is true, or helping prepare a fraudulent one, is also a Class IV felony (up to 2 years plus 12 months of post-release supervision, and/or $10,000). Neb. Rev. Stat. §§ 77-27,113, 77-27,116, 28-105 |
| New Hampshire | For any tax the Department of Revenue Administration administers, willfully attempting to evade a tax, willfully failing to collect or pay over a tax one must collect, willfully signing a false return, or helping prepare a fraudulent return is a class B felony (up to 7 years) for an individual. Willfully failing to pay estimated tax, file a return, keep records or supply required information is a misdemeanor. RSA 21-J:39, II, III; 651:2 |
| New Jersey | Failing to pay or turn over any State tax when due, intending to evade or avoid payment, is a crime of the third degree (3-5 years), or second degree (5-10 years) if any of the tax arose from conduct as a leader of an organized retail theft enterprise. Failing to file a required return with intent to defraud the State or evade tax is third degree, as is filing or helping prepare a false or fraudulent return to evade tax. Giving false information to hinder a tax investigation or audit is fourth degree. Reckless or negligent failures to file, pay, collect or withhold tax, or false returns, are disorderly persons offenses. N.J.S.A. 54:52-9, 54:52-8, 54:52-10, 54:52-7, 54:52-6; N.J.S. 2C:43-6 |
| New Mexico | Willfully attempting to evade or defeat any New Mexico tax or its payment is a felony punishable by 1 to 5 years in prison and/or a $1,000 to $10,000 fine, plus prosecution costs. Tax fraud (willfully signing a return one believes is false, helping prepare a fraudulent return, knowingly e-filing a false return, or hiding property to evade collection, among other acts) is graded by the tax owed: $250 or less a petty misdemeanor; over $250 to $500 a misdemeanor; over $500 to $2,500 a fourth degree felony; over $2,500 to $20,000 a third degree felony; and over $20,000 a second degree felony. Willfully failing, with intent to defraud, to collect and pay over a tax one is required to collect is a felony with 6 months to 3 years and/or a fine up to $5,000. NMSA 1978, 7-1-72, 7-1-73, 7-1-71.3; NMSA 1978, 31-18-15, 31-19-1 |
| New York | A 'tax fraud act' is a willful act such as failing to file a return, filing a false return, giving false information in an audit, failing to remit collected taxes, failing to collect required taxes, or failing to pay tax intending to evade it. Committing one is criminal tax fraud in the fifth degree, a class A misdemeanor. When done to evade tax or defraud the state and the shortfall within one year exceeds $3,000, it is fourth degree (class E felony); over $10,000 is third degree (class D); over $50,000 is second degree (class C); over $1 million is first degree (class B, up to 25 years). N.Y. Tax Law 1801, 1802, 1803, 1804, 1805, 1806 |
| North Carolina | Willfully attempting to evade or defeat a state tax or its payment is a Class H felony. Willfully failing to pay a tax, file a return, keep records or supply information is a Class 1 misdemeanor. Willfully helping prepare a return known to be fraudulent is a Class H felony, or for a paid income tax return preparer a Class F felony (Class C if the taxes evaded in one year total $100,000 or more). N.C. Gen. Stat. 105-236(a)(7), (a)(9), (a)(9a) |
| North Dakota | Failing to pay income tax, file or verify a return, or supply required information with intent to evade, or giving false or fraudulent information with that intent, is a class A misdemeanor (up to 360 days and $3,000), plus a civil penalty of up to $1,000 recovered by the attorney general. Failing to remit sales tax due, or otherwise failing to comply with the sales tax chapter, is also a class A misdemeanor. N.D.C.C. 57-38-45(3); 57-39.2-18(5); 12.1-32-01 |
| Ohio | Knowingly failing to file a required Ohio income tax return, filing a return that is incomplete, false or fraudulent, or helping someone else file a false or fraudulent return is a fifth-degree felony (6-12 months and up to $2,500). An employer that fails to remit income tax withheld from employees faces a fine of $100 to $1,000, up to 60 days in jail, or both, and a fifth-degree felony for a repeat offense. Other violations of the income tax chapter carry fines of $100 to $5,000. R.C. 5747.19, 5747.99 |
| Oklahoma | Intentionally disregarding state tax law by failing to file a required return or report, without intent to defraud, is a misdemeanor punishable by a fine of up to $5,000 and/or up to 1 year in county jail. Failing to file with intent to defraud the state or evade tax, or filing a false or fraudulent return or helping someone else do so, is a Class D1 felony punishable by a fine of $1,000 to $50,000 and/or up to 5 years in prison. Not filing within 30 days after a formal notice from the Tax Commission is prima facie evidence of intent. 68 O.S. §§ 240, 240.1, 241; 21 O.S. § 20N |
| Oregon | Willfully trying to evade Oregon income tax, by failing to pay tax, file or verify a return, or supply required information, or by filing a false or fraudulent return or information, is a Class C felony (up to 5 years in prison and a fine of up to $125,000), plus a civil penalty of up to $1,000 recovered by the Attorney General. ORS 314.075, 314.991(1); ORS 161.605, 161.625 |
| Rhode Island | Willfully attempting to evade Rhode Island personal income tax (including filing a false or fraudulent return), willfully failing to file a required return, or an employer willfully failing to collect or pay over withheld tax, is a felony punishable by a fine of up to $10,000 and/or up to 1 year in prison. If the unreported income came from drug crimes, the penalty rises to up to 20 years and/or $25,000. Charges must be brought within 7 years. Signing a willfully false return or report verified under penalty of perjury is perjury. R.I. Gen. Laws §§ 44-30-94, 44-1-12 |
| South Carolina | Willfully attempting to evade or defeat any South Carolina tax, or willfully failing to collect, account for and pay over a tax, is a felony punishable by a fine of up to $10,000 and/or up to 5 years in prison plus prosecution costs. Willfully failing to file a return, pay tax or keep records is a misdemeanor (up to $10,000 and/or 1 year). Signing a return under penalty of perjury that one does not believe is true, or willfully helping prepare a fraudulent return, is a felony (up to 5 years), and a preparer convicted of helping is banned from preparing returns. S.C. Code § 12-54-44 |
| Tennessee | Willfully trying to evade or defeat any Tennessee tax is a Class E felony (1 to 6 years), or a Class A misdemeanor if it involves less than $500 of use tax. Using false records, reports or returns or other schemes to keep the state from collecting revenue it is owed is also a Class E felony, as is conspiring to do so, lying under oath at a revenue hearing, or corruptly obstructing tax officers. Tenn. Code Ann. § 67-1-1440(b), (d), (e), (f), (g); § 40-35-111 |
| Texas | Texas has no state personal income tax; criminal tax penalties mainly concern sales and other business taxes. Intentionally or knowingly failing to send the comptroller sales tax that a business collected is graded by the amount: under $50 a Class C misdemeanor; $50 to under $500 Class B; $500 to under $1,500 Class A; $1,500 to under $20,000 a state jail felony; $20,000 to under $100,000 third degree; $100,000 to under $200,000 second degree; and $200,000 or more first degree, with amounts from one scheme added together. Simply filing or paying late carries civil penalties (5% plus 5% after 30 days, and a $50 late-report fee). Tex. Tax Code §§ 151.7032, 151.703; Tex. Penal Code §§ 12.21-12.35 |
| Utah | Intentionally or willfully trying to evade or defeat a Utah tax, or its payment, is a second degree felony (1 to 15 years), with a fine of $1,500 to $25,000. Knowingly and intentionally, without a good faith basis, failing to file a return or supply information on time, or filing a false or fraudulent return or statement, is a third degree felony with a fine of $1,000 to $5,000. Operating without a required tax registration, license or permit is a class B misdemeanor with a $500 to $1,000 fine; late filing and late payment also carry civil percentage penalties. Utah Code § 59-1-401(2), (3), (12); § 76-3-203 |
| Vermont | For Vermont income tax, knowingly failing to file a return is punishable by up to one year and $1,000, as is failing to pay with intent to evade $500 or less in a year. Failing to file or pay with intent to evade more than $500 in a single year carries up to three years and $10,000. Knowingly filing a false return carries up to one year and $1,000, or up to three years and $10,000 if done to evade more than $500; violations based on income from illegal drug sales can bring fines up to $100,000. 32 V.S.A. § 5894 |
| Virginia | Willfully failing or refusing to file a required Virginia income tax return is a Class 1 misdemeanor (up to 12 months and/or $2,500), and making a false statement on a return with intent to defraud the Commonwealth is a Class 6 felony (1 to 5 years); prosecution must begin within five years. A business officer or other person required to collect sales, use or withholding tax who willfully fails to collect or pay it over, or willfully evades it, commits a Class 1 misdemeanor. Va. Code §§ 58.1-348, 58.1-1815; §§ 18.2-10, 18.2-11 |
| Washington | Washington has no state personal income tax; its criminal tax law covers excise taxes such as business and occupation and sales tax. Filing a false or fraudulent return, or a false statement in a return, with intent to defraud the state or evade tax is a class C felony (up to 5 years and $10,000), as is doing business after a registration is revoked. Helping another person evade tax, doing business without registering, or refusing to let the Department of Revenue examine records is a gross misdemeanor, and knowingly swearing to a false return is also perjury in the second degree. RCW 82.32.290; RCW 9A.20.021 |
| West Virginia | Willfully trying to evade a state tax, knowingly filing a false or fraudulent return, or giving the Tax Commissioner false documents to get a credit, refund or reduction is a felony: a $1,000 to $10,000 fine, 1 to 3 years in prison (or up to 1 year in jail), or both. Willfully failing to pay a tax or file a return or report more than 30 days after it is due is a misdemeanor punishable by a $100 to $2,500 fine for each failure, after the Tax Commissioner gives 30 days' written notice. W. Va. Code §§ 11-9-10, 11-9-4 |
| Wisconsin | Filing a false or fraudulent income tax return with intent to evade an assessment or to obtain a refund or credit by fraud is a Class H felony (up to 6 years, a fine up to $10,000, or both), as is filing a fraudulent claim for a tax credit. Hiding or removing property subject to a tax levy to evade collection is a Class I felony. Willfully failing to file a return or make required withholding deposits or payments, or willfully signing a false return or document, is a misdemeanor punishable by a fine up to $10,000, up to 9 months in jail, or both, plus the cost of prosecution. Wis. Stat. §§ 71.83(2)(a), (b), 939.50(3) |
| Wyoming | Under the state sales tax law, no person may fail to file a return or pay tax, file a false return, or evade (or help another evade) the tax. A vendor who collects and keeps excess tax or intentionally fails to remit the full tax when due commits a misdemeanor if the amount is $500 or less (a fine up to $750, up to 6 months in jail, or both) and a felony if it exceeds $500 (a fine up to $5,000, up to 3 years, or both). Filing a false or fraudulent return is punishable under the false-claims law (a felony of up to 2 years, a fine up to $2,000, or both), and a deficiency due to fraud carries a 25% civil penalty. Selling or using sales-suppression software ('zappers') is a felony of up to 3 years. W.S. 39-15-102(f), 39-15-108(c); W.S. 6-5-303 |
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.