Section 11-4007. City criminal tax fraud in the first degree  


Latest version.
  • A person
      commits city criminal tax fraud in the  first  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 one million dollars less than the
      tax liability that is due. City criminal tax fraud in the  first  degree
      is a class B felony.