§ 1804. Criminal tax fraud in the third degree. A person commits\ncriminal tax fraud in the third degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any political subdivision of the\nstate, the person pays the state and/or a political subdivision of the\nstate (whether by means of underpayment or receipt of refund or both),\nin a period of not more than one year in excess of ten thousand dollars\nless than the tax liability that is due. Criminal tax fraud in the third\ndegree is a class D felony.\n
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