(1) Any person who: (a) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this article 30 commits a class 5 felony and shall be punished as provided in section 18-1.3- 401; (b) Fails to pay tax due under this article 30 within thirty days after the date the tax becomes due commits a class 2 misdemeanor and shall be punished as provided in section 18- 1.3-501; (c) Fails to file a return required by this article 30 within thirty days after the date the return is due commits a class 2 misdemeanor and shall be punished as provided in section 18- 1.3-501; (d) Violates either subsection (1)(b) or (1)(c) of this section two or more times in any twelve-month period commits a class 5 felony and shall be punished as provided in section 18- 1.3-401; (e) Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under or in connection with any matter arising under any title administered by the commission or a return, affidavit, claim, or other document that is fraudulent or is false as to any material fact, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document commits a class 5 felony and shall be punished as provided in section 18-1.3-401. (2) For purposes of this section, "person" includes corporate officers having control or supervision of, or responsibility for, completing tax returns or making payments pursuant to this article 30.
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