Section 1806. Criminal tax fraud in the first degree

A person commits
  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 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 one million dollars less
  than the tax liability that is due. Criminal  tax  fraud  in  the  first
  degree is a class B felony.