Article 1 - GENERAL PROVISIONS
- Section 48-7-1 - Definitions
- Section 48-7-2 - Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty
- Section 48-7-3 - Unlawful assisting, procuring, counseling, or advising in filing income tax return; penalty
- Section 48-7-4 - Unlawful disregard of rules and regulations of commissioner in preparing returns; penalty
- Section 48-7-5 - Evasion of income tax, penalty, interest, or other amount in excess of $3,000.00
- Section 48-7-6 - License or registration extensions for National Guard members and reservists on active duty