Cualquier persona obligada bajo las secs. 30041 et seq. de este título a pagar cualquier contribución o contribución estimada, u obligada por ley o por reglamentos establecidos bajo autoridad de ley a conservar cualesquiera constancias o suministrar cualquier información, para los fines del cómputo, tasación o cobro de cualquier contribución estimada o contribución impuesta por las secs. 30041 et seq. de este título que voluntariamente dejare de pagar dicha contribución estimada o contribución, de conservar dichas constancias o de suministrar dicha información, dentro del término o términos fijados por las secs. 30041 et seq. de este título o por reglamentos, además de otras penalidades establecidas por esta parte incurrirá en delito menos grave.
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