Section 1803. Criminal tax fraud in the fourth degree

A person commits
  criminal tax fraud in the fourth degree when he or  she  commits  a  tax
  fraud  act  or acts and, with the intent to evade any tax due under this
  chapter, or to defraud the state or any subdivision thereof, the  person
  pays  the  state and/or a political subdivision of the state (whether by
  means of underpayment or receipt of refund or both), in a period of  not
  more than one year in excess of three thousand dollars less than the tax
  liability  that  is  due.  Criminal  tax fraud in the fourth degree is a
  class E felony.