7-1-72.1. Civil penalty; willful attempt to cause evasion of another's
55 words·~1 min read·
/nm/chapter-7-taxation/article-1-administration/7-1-72-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
tax.
Any person other than the taxpayer who willfully causes or attempts to cause the evasion of a taxpayer's obligation to report and pay tax may be assessed a civil penalty in an amount equal to the amount of the tax, penalty and interest attempted to be evaded.
History: Laws 1997, ch. 67, § 9.