3-2-12: FRAUDULENT RETURNS:
In addition to all civil penalties which may be imposed for the violation of this chapter, the wilful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this chapter shall be an offense and, upon conviction thereof, the offending taxpayer shall be subject to punishment as provided in section 1-4-1 of this code. (2002 Code)