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INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

State v. Larson, 605 N.W.2d 706 (2000)

Citation
State v. Larson, 605 N.W.2d 706 (2000)
Parent Document
State v. Larson, 605 N.W.2d 706 (2000)
Jurisdiction
Minnesota (state)
Effective Date
2000-02-03

Other Sections in This Document (127)

Full Text

357 chars
A person required to pay or to collect and remit a tax, who knowingly, rather than accidentally, inadvertently, or negligently, fails to do so when required, is guilty of a gross misdemeanor. A person required to pay or to collect and remit a tax, who willfully attempts to evade or defeat a tax law by failing to do so when required, is guilty of a felony.