Any person who: (1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter guilty of a Class 6 felony; (2) Fails to pay tax due under this chapter within thirty days from the date the tax becomes due is guilty of a Class 1 misdemeanor; (3) Fails to file a return required by this chapter within thirty days from the date the return is due is guilty of a Class 1 misdemeanor; (4) Violates either subdivision (2) or subdivision (3) two or more times in any twelve - month period is guilty of a Class 6 felony. For purposes of this section "person" includes corporate officers having control, supervision of or charged with the responsibility for making tax returns or payments pursuant to this chapter.
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