§ 11-4012.1 Tobacco products tax
AC § 11-4012.1
(a)Attempt to evade or defeat tax. Any person who willfully attempts in any manner to evade or defeat any tax imposed by section 11-1302.1 or the payment thereof shall, in addition to any other penalties provided by law, be guilty of a misdemeanor.
(b)Any willful act or omission with respect to the tax imposed by section 11-1302.1, with the exception of those described in subdivision (a) of this section, by any person which constitutes a violation of any provision of chapter thirteen of this title or chapter two of title twenty of the code shall constitute a misdemeanor. (L.L. 2017/145, 8/28/2017, eff. 6/1/2018) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2017/145.
