[§231-36.4]  Wilful failure to collect andpay over tax.  Any person required to collect, account for, and pay overany tax imposed by title 14, who wilfully fails to collect or truthfullyaccount for and pay over such tax shall be guilty of a class C felony, inaddition to other penalties provided by law and, upon conviction, shall besubject to one or any combination of the following:

(1)  A fine of not more than $100,000;

(2)  Imprisonment of not more than five years; or

(3)  Probation;

provided that a corporation shall be fined not morethan $500,000. [L 2009, c 166, §21]

 

Note

 

  Applicability of 2009 amendment.  L 2009, c 166, §27.