(A) It is unlawful for a person, officer or employee of an insurer, or other person, with intent to evade a requirement of this title or a lawful requirement of the director or his designee, to: (1) fail to pay any fees, taxes, penalties, or interest; (2) fail to make, sign, or verify a return; (3) fail to supply required information; or (4) make, render, sign, or verify false or fraudulent information. (B) A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than three years, or both.
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