S.B.
206
TAX, FEE, OR CHARGE OFFENSE AND PENALTY AMENDMENTS
House Committee
Amendments
Amendment 3 March 4, 2014 12:42 PM
Representative Ryan D. Wilcox
proposes the following amendments:
1. Page
11, Lines 318 through 323
Senate Committee Amendments
2-25-2014
:
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 S. , and without
{
a
}
an objective
good faith basis, .S
fails to make,
320a
render, sign, or verify a return S. within the time required by law .S or to
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
Senate Committee Amendments
2-25-2014
:
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 S. , and without
{
a
}
an objective
good faith
basis, .S
398a
fails to make, render, sign, or verify any
399
return S. within the time required by law .S or to supply any information within the time
399a
required by law, or who makes, renders,
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.
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