Any person required to file the Washington return who willfully fails to file a Washington return when required by this chapter or who willfully files a false return commits a gross misdemeanor as defined in Title 9A RCW and shall be punished as provided in Title 9A RCW for the perpetration of a gross misdemeanor.
RCW 83.100.140
Finding-Intent-Application-Severability-Effective date-2005 c 516: See notes following RCW 83.100.040.