11 GCA § 26113: Criminal Offenses.

It shall be unlawful for any person:

(a) To refuse or fail to make any return provided to be made in this Chapter;

(b) To make any false or fraudulent return or false statement in any return, with intent to defraud the government of Guam or to evade the payment of any tax, or any portion thereof, imposed by this Chapter;

(c) To aid or abet another in any attempt to evade the payment of any tax, or any portion thereof, imposed by this Chapter.