Section 11-4006. City criminal tax fraud in the second degree

A person
  commits city criminal tax fraud in the second  degree  when  he  or  she
  commits  a  tax  fraud act or acts and, with the intent to evade any tax
  due under any designated chapter of this title, or to defraud  the  city
  or the state or any instrumentality of the city or the state, the person
  pays the city or the state or any public office or public officer of the
  city  or  the state or any instrumentality of the city or state (whether
  by means of underpayment or receipt of refund or both), in a  period  of
  not more than one year in excess of fifty thousand dollars less than the
  tax  liability that is due. City criminal tax fraud in the second degree
  is a class C felony.