Section 11-4002. Tax fraud acts

(a) As used in this chapter, "tax fraud act"
  means  willfully engaging in an act or acts or willfully causing another
  to engage in an act or acts pursuant to which a person:
    (1) fails to make, render, sign, certify, or file any return or report
  required under the provisions of any designated chapter of this title or
  any rule or regulation promulgated thereunder within the  time  required
  by  or  under  the provisions of any designated chapter of this title or
  such rule or regulation;
    (2) knowing that a return, report, statement or other  document  under
  any  designated  chapter  of this title contains any materially false or
  fraudulent information, or omits  any  material  information,  files  or
  submits  that return, report, statement or document with the city or the
  state, or with any public office or public officer of the  city  or  the
  state;
    (3)  knowingly  supplies  or  submits  materially  false or fraudulent
  information in connection with  any  return,  audit,  investigation,  or
  proceeding or fails to supply information within the time required by or
  under the provisions of any designated chapter of this title or any rule
  or regulation promulgated under any designated chapter of this title;
    (4)  engages  in  any  scheme  to  defraud  the city or the state or a
  government instrumentality of the city or  of  the  state  by  false  or
  fraudulent  pretenses,  representations  or  promises as to any material
  matter, in connection with any tax imposed under any designated  chapter
  of this title or any matter under any designated chapter of this title;
    (5)  fails  to  remit any tax collected in the name of the city or the
  state or on behalf of the city or the  state  when  such  collection  is
  required under any designated chapter of this title;
    (6)  fails  to  collect any tax required to be collected under chapter
  twelve, thirteen, twenty-three-A, twenty-three-B or twenty-five of  this
  title;
    (7)  with intent to evade any tax imposed under any designated chapter
  of this title, fails to pay that tax; or
    (8)  issues   an   exemption   certificate,   interdistributor   sales
  certificate,  resale  certificate,  or  any  other  document  capable of
  evidencing a claim that taxes imposed under a designated chapter of this
  title do not apply to a transaction, which he or she does not believe to
  be true and correct as to any material matter, which omits any  material
  information, or which is false, fraudulent, or counterfeit.
    (b)  For  purposes  of  this  section, the term "willfully" shall mean
  acting with either intent to defraud, intent to  evade  the  payment  of
  taxes  or  intent  to  avoid  a  requirement  of  this  title,  a lawful
  requirement of the commissioner or a known legal duty.
    (c) For purposes of this chapter, the term "designated chapter"  shall
  mean  chapter  five,  six, seven, eight, nine, eleven, twelve, thirteen,
  fourteen, fifteen, twenty-one, twenty-two, twenty-three-A,  twenty-four,
  twenty-five or twenty-seven of this title.