34-45-18.8. Prohibited conduct--Misdemeanor.

Any person who:

(1)    Makes any false or fraudulent return in attempting to defeat or evade the surcharge imposed by § 34-45-4 or 34-45-4.2 is guilty of a Class 1 misdemeanor;

(2)    Fails to pay the surcharge collected pursuant to the provisions of this chapter within sixty days from the date the surcharge becomes due is guilty of a Class 2 misdemeanor;

(3)    Fails to keep the records required by this chapter or refuses to exhibit these records to the Department of Revenue for the purpose of examination is guilty of a Class 2 misdemeanor;

(4)    Fails to file a return required by this chapter within sixty days from the date the return is due is guilty of a Class 2 misdemeanor;

(5)    Willfully violates any rule of the secretary for the administration and enforcement of the provisions of this chapter is guilty of a Class 2 misdemeanor; or

(6)    Fails to submit a 911 emergency surcharge registration after having been notified in writing by the secretary of the Department of Revenue that the person is subject to the provisions of this chapter is guilty of a Class 2 misdemeanor. However, it is not a violation of this subdivision if the person submits a registration and meets all lawful prerequisites for registering within ten days from receipt of written notice from the secretary.

For purposes of this section, the term, person, includes corporate officers, member-managers or managers of limited liability companies, or partners that control, supervise, or are charged with the responsibility of filing the returns or remitting the payments pursuant to this chapter.

Source: SL 2012, ch 188, § 21.