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INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

Section 620

Citation
Section 620
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

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tion 297A.20 was recodified as 289A.63, the legislature created a bifurcated penalty scheme whereby one who “knowingly” fails to “pay or to collect and remit a tax” is guilty of a misdemeanor, and one who “willfully attempts to evade or defeat a tax law” is guilty of a felony. Clearly, section 289A.63 provides a mechanism to punish the conduct alleged here.