§842-11  Failure to report income; penalty. 
Any law to the contrary notwithstanding, no person shall wilfully fail to
report income derived, directly or indirectly, from a racketeering activity or
through collection of an unlawful debt, or to pay the taxes due thereon as
provided by chapter 235 or 237.  Whoever violates this section shall be guilty
of a class B felony and in addition shall be subject to any assessment and
collection of taxes, penalties, and interest to which the State may be entitled
under chapters 235 and 237. [L 1972, c 71, pt of §2; am L 1999, c 227, §2]



 



Cross References



 



  Classification of offense and authorized punishment, see
§§701-107, 706-610(2), 640, 660.