Mr. President:
The Revenue and Taxation Committee reports a favorable recommendation on S.B. 206,
TAX, FEE, OR CHARGE OFFENSE AND PENALTY AMENDMENTS, by Senator C.
Bramble, with the following amendments and recommends it be considered read for the second
time and placed on the Consent Calendar:
Respectfully,
Deidre M. Henderson
Voting: 5-0-4
1. Page
11, Lines 318 through 323
:
318
(c) (i) [A person who, with intent to evade a tax, fee, or charge or requirement of
this
319
title or any lawful requirement of the commission,] With respect to a tax, fee, or charge, a
320
person who knowingly and intentionally
321
supply information within the time required by law, or who makes, renders, signs, or
verifies a
322
false or fraudulent return or statement, or who supplies false or fraudulent information, is
guilty
323
of a third degree felony.
2. Page
13, Line 395 through Page 14, Line 401
:
395
(c) (i) [Any person who, with intent to evade any tax, fee, or charge as defined in
396
Section
59-1-401
or requirement of Title 59, Revenue and Taxation, or any lawful
requirement
397
of the State Tax Commission,] With respect to a tax, fee, or charge as defined in Section
398
59-1-401
, any person who knowingly and intentionally
399
return
400
signs, or verifies any false or fraudulent return or statement, or who supplies any false or
401
fraudulent information, is guilty of a third degree felony.
Committee Chair
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