Section 1805. Criminal tax fraud in the second degree

A person commits
  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 this
  chapter, or to defraud the state or any subdivision of  the  state,  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 fifty thousand dollars
  less than the tax liability that is  due.  Criminal  tax  fraud  in  the
  second degree is a class C felony.