§ 11-4007 City criminal tax fraud in the first degree.
AC § 11-4007
A person commits city criminal tax fraud in the first degree when he or she commits a tax fraud act or acts and, with the intent to evade any tax due under any designated chapter of this title, or to defraud the city or the state or any instrumentality of the city or the state, the person pays the city or the state or any public office or public officer of the city or the state or any instrumentality of the city or state (whether by means of underpayment or receipt of refund or both), in a period of not more than one year in excess of one million dollars less than the tax liability that is due. City criminal tax fraud in the first degree is a class B felony.
