Section 21-J:39 - Criminal PenaltiesI.(a) The term "person,'' as used in this section, shall include, but not be limited to, an officer or employee of a corporation, a member, officer or employee of a partnership, or a trustee, member or employee of a trust who as such trustee, member or employee is under a duty either to perform or to refrain from performing the act with respect to which the violation occurs. This section shall apply to persons acting in any fiduciary capacity.(b) The term "willfully,'' as used in this section, shall have the same meaning as provided in RSA 626:2, IV.II.With respect to any tax administered by the department, no person shall:(a) Willfully attempt in any manner to evade any tax or the payment thereof;(b) Willfully fail to collect or truthfully account for and pay over any tax which such person is required to collect, account for, and pay over to the department;(c) Willfully fail to pay any estimated tax or taxes, to make a return, report or declaration, to keep records, or to supply any information, which such person is required to do under any tax law or under rules adopted under authority of such law, to pay such estimated tax or taxes, to make such return, report or declaration, to keep such records, or to supply such information, at the time or times required by statute or rules, except that in the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under RSA 21-J:32 or 33 with respect to such failure;(d) Willfully make and subscribe any return, report, statement, or other document, that contains or is verified by a written declaration that it is made under the penalties of perjury, and that he does not believe to be true and correct as to every material matter;(e) Aid or assist in, or procure, counsel, or advise the preparation of or presentation under, or in connection with any matter arising with respect to the taxes administered by the department, a return, affidavit, claim, or other document, which the person knows is fraudulent or false as to any material matter, whether or not such falsity or fraud is with the knowledge and consent of the person authorized or required to present such return, affidavit, claim, or document;(f) Willfully simulate or falsely or fraudulently execute or sign any bond, license, permit or other document required by the department with respect to the taxes administered by it or by any rule adopted relative to such taxes, or willfully procure such documents to be falsely or fraudulently executed or advise, aid in, or connive at such execution;(g) Willfully remove, deposit, or conceal, or direct the removing, depositing, or concealing of any goods, chattels, or commodities for or in respect to any tax which is or is to be imposed, or any property upon which levy or distraint is authorized by RSA 80 or RSA 21-J with intent to evade the assessment or collection of any tax;(h) In connection with the preparation of a tax return for another, the filing of a tax return or the payment of any tax, receive money from such other person on the understanding that it is to be paid over to the department to discharge, in whole or in part, such other person's tax liability and to willfully fail to pay over the same to the department;(i) With intent to defraud or willfully attempt to evade the tax: (1) Alter, forge, make or counterfeit any stamp or other device prescribed by law for the collection or payment of any tax, or sell, lend, or have in his possession any such altered, forged, or counterfeited stamp or other device, or make, use, sell, or have in his possession any material in imitation of the material used in the manufacture of such stamp or other device; or(2) Use more than once any stamp or other device, or alter the cancellation or defacing marks of, or otherwise prepare for reuse any stamp or other device; or(3) Tamper with or cause to be tampered with any metering machine authorized by any tax law or rules adopted under the authority of such tax law;(j) Willfully deliver or disclose to the department any list, return, account, statement, declaration, or other document, known by him to be fraudulent or to be false as to any material matter;(k) Willfully corrupt or by force or threat of force, including any threatening letter or communication, endeavor to obstruct or impede an officer or employee of the state acting in an official capacity under this chapter, or in any other way corrupt or by force or threats of force, including any threatening letter or communication, obstruct or impede, or endeavor to obstruct or impede, the due administration of any tax administered by the department. The term "threats of force,'' as used in this subparagraph, means threats of bodily harm to the officer or employee of the department or to a member of his family;(l) When required by any tax law or rules adopted under the authority of such tax law to obtain any license or permit: (1) Willfully fail to register or apply for such license or permit; or(2) Willfully sell, offer for sale, or possess with intent to sell, any product for which a license or permit is required without registering or obtaining such license or permit; or(3) Willfully sell or offer to sell any product for which a license or permit is required to sell such product, to any person required to be licensed who does not possess a valid license issued by the department; or(4) Willfully operate any business, hotel or restaurant or collect tax without registering or obtaining the required license, or operate any such business, hotel or restaurant after the department has suspended, revoked, or refused to issue such license or permit.III.(a) Any natural person who violates subparagraph II(a), (b), (d), (e), (i) or (k) shall be guilty of a class B felony and shall be fined as provided in RSA 651:2.(b) Any other person who violates subparagraph II(a), (b), (d), (e), (i) or (k) shall be guilty of a felony and shall be fined as provided in RSA 651:2.(c) Any natural person who violates subparagraph II(c), (f), (g), (h), (j), or (l) shall be guilty of a misdemeanor and shall be fined as provided in RSA 651:2.(d) Any other person who violates subparagraph II(c), (f), (g), (h), (j), or (l) shall be guilty of a misdemeanor and shall be fined as provided in RSA 651:2.IV.(a) No person, except elected officials making appraisals pursuant to RSA 75:1, shall willfully engage in making appraisals of a municipality for tax assessment purposes, unless such person is certified as provided in RSA 310-C.(b) No person engaged in making appraisals of a municipality for tax assessment purposes shall willfully fail to maintain and provide the department access to the records required to be kept pursuant to rules adopted by the assessing certification board pursuant to RSA 310-C.(c) Any person who violates subparagraph (a) or (b) shall be guilty of a class B misdemeanor.Amended by 2022 , 267: 4, eff. 1/1/2023. 1991, 163:11, eff. May 27, 1991. 2001, 297:5, eff. Sept. 15, 2001. 2004, 203:9, eff. June 11, 2004.