28-5921. Violations; classification; civil penalty

A. A person is guilty of a class 4 felony if the person does any of the following:

1. Corruptly or by force or threats of force or injury either:

(a) Attempts to intimidate, impede or injure an employee of the department acting in an official capacity.

(b) Obstructs, impedes or attempts to obstruct or impede the administration of this chapter.

2. Attempts by means of bribery, misrepresentation, intimidation or force or threats of force to obstruct, delay or prevent the communication of information or testimony relating to a violation of this chapter to an employee or officer of the department.

3. Knowingly injures another person or another person's property on account of the person giving, personally or by another person, any information or testimony relating to a violation of this chapter to an employee or officer of the department.

4. With the intent to evade motor fuel taxes, collects or attempts to collect motor fuel taxes under this chapter and fails to remit the taxes to the department.

B. A person is guilty of a class 5 felony if the person does any of the following:

1. Knowingly fails to pay any tax administered pursuant to this article due or believed to be due by the taxpayer with intent to evade the tax.

2. Knowingly prepares, presents or aids, procures or advises in preparing or presenting any return, affidavit, claim or other document that is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the taxpayer authorized or required to present the return, affidavit, claim or other document.

3. Simulates or falsely or fraudulently executes or signs any license or other required document, or causes the license or other document to be falsely or fraudulently executed or advises or aids in such execution, with the intent to conceal or cover up a material fact relating to a tax administered pursuant to this article.

4. Knowingly fails to file a return or supply information, or falsifies or conceals a material fact, document or record, makes a false, fictitious or fraudulent statement or representation or makes or uses a false writing or document knowing it to contain a false, fictitious or fraudulent statement or entry, with intent that the department rely on the false, fictitious or fraudulent statement or entry in determining tax liability under this chapter.

5. Knowingly transports or possesses motor fuel with the intent to evade payment of motor fuel taxes.

C. Unless another classification is specifically prescribed in this chapter, a person is guilty of a class 1 misdemeanor who either:

1. Knowingly refuses or fails to make a statement, report or return required by this chapter.

2. Knowingly makes a false statement in a report to the director or in connection with an application for refund of a tax.

3. Knowingly collects or causes to be repaid to the person or to another person, either directly or indirectly, a refund of the tax without being entitled to the refund.

4. Engages in business in this state as a supplier without being the holder of a license to engage in the business.

5. Sells motor fuel the person purchased from another person other than a duly licensed supplier on which the motor fuel tax has not been paid.

D. Each day or part of a day during which a person engages in business as a supplier without being the holder of a license is a separate offense within the meaning of this section.

E. In addition to any other penalties prescribed by law, if part of a deficiency is due to fraud with the intent to evade a tax, fifty per cent of the total amount of the tax shall be assessed, collected and paid as if it were a deficiency.

F. If a taxpayer files what purports to be a return of any tax administered pursuant to this article that is frivolous or that is filed with the intent to impede the administration of this chapter, the taxpayer shall pay a civil penalty of five hundred dollars.