Article 6 - CRIMES
- Section 40-29-110 - Attempt to evade or defeat tax
- Section 40-29-111 - Willful failure to collect or pay over tax
- Section 40-29-112 - Willful failure to file return, supply information, or pay tax
- Section 40-29-113 - Fraudulent statement or failure to make statement to employees
- Section 40-29-114 - Fraudulent withholding exemption certificate or failure to supply information
- Section 40-29-115 - Fraud and false statements
- Section 40-29-116 - Fraudulent returns, statements, or other documents
- Section 40-29-117 - Failure to obey subpoena
- Section 40-29-118 - Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment
- Section 40-29-119 - Periods of limitation on criminal prosecutions
- Section 40-29-120 - Commissioner's report
- Section 40-29-121 - Automated sales suppression devices or phantom-ware