Conn. Gen. Stat. § 21a-255: (Formerly Sec. 19-462). Penalty for failure to make, furnish or keep records, statements or information. General penalty.

(a) Any person who, either as principal or agent, refuses or fails to make, furnish or keep any record, notification, order form, statement, invoice or information required by sections 21a-243 to 21a-282, inclusive, or regulations adopted pursuant to section 21a-244, (1) for a first offense, may be fined not more than five hundred dollars, and (2) for any subsequent offense, may be fined not more than one thousand dollars or imprisoned not more than thirty days, or be both fined and imprisoned.

(b) Any person who, with intent to defeat the purpose of this chapter, fails to keep any record required by sections 21a-243 to 21a-282, inclusive, or regulations adopted pursuant to section 21a-244, (1) for a first offense, may be fined not more than three thousand five hundred dollars or imprisoned not more than two years, or be both fined and imprisoned, and (2) for any subsequent offense, shall be guilty of a class C felony.

(c) Any person who violates any provision of sections 21a-243 to 21a-282, inclusive, for which no penalty is expressly provided, (1) for a first offense, may be fined not more than three thousand five hundred dollars or imprisoned not more than two years, or be both fined and imprisoned, and (2) for any subsequent offense, shall be guilty of a class C felony.