- Knowingly attempt in any manner to evade or defeat the tax imposed on him or on any other person, and
- Commit an affirmative act in furtherance of the evasion
Class 1 Felony – The amount of tax evaded is $100,000 or more
Class 2 Felony – The amount of tax evaded is $10,000 or more, but less than $100,000
Class 3 Felony – The amount of tax evaded is $500 or more, but less than $10,000
Class 4 Felony – The amount of tax evaded is less than $500
The Department has the authority to charge two or more acts of sales tax evasion as a single count. The amounts of the tax deficiencies will be aggregated to determine the amount of tax evaded or attempted to be evaded. The period between the first and last acts of evasion may be claimed as the date of the single offense.
Additionally, the Department may choose to prosecute any act of tax evasion at any time within five years of the commission of the act.
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