[§346E-16]  Evasion of tax, etc.; penalties. It shall be unlawful:

(1)  For any operator to:

(A)  Refuse to make the return required insection 346E-5;

(B)  Make any false or fraudulent return orfalse statement in any return, with intent to defraud the State or to evade thepayment of any tax imposed by this chapter; and

(C)  For any reason to aid or abet another inany attempt to evade the payment of any tax imposed by this chapter; or

(2)  For the president, vice-president, secretary, ortreasurer of any corporation to make or permit to be made for any corporationor association any false return, or any false statement in any return requiredby this chapter, with the intent to evade the payment of any tax imposed bythis chapter.

Any person violating this section or section 231-34in relation to the tax imposed by this chapter, shall be punished as providedin section 231-34.  Any corporation for which a false return, or returncontaining a false statement is made, shall be fined in the amount provided insection 231-34. [L 1993, c 315, pt of §1; ree L 1994, c 230, pt of §1]