§ 74-352. Criminal penalties.

Latest version.

Persons violating or failing to comply with any provision of this article shall be guilty of a class 3 misdemeanor, except as follows:
(1)

If the amount of tax due and unpaid for any quarter exceeds $1,000.00, any person failing to file a return or remit payment when due and charged with such failure on a criminal warrant shall be guilty of a class 1 misdemeanor.

(2)

Any person violating section 74-351 of this article shall be guilty of a class 1 misdemeanor.

(Code 1988, § 13-221)

(Code 1988, § 13-221)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');