Mich. Comp. Laws § 777.12a: Chapters 200 to 219; felonies.

Sec. 12a.

This chapter applies to the following felonies enumerated in chapters 200 to 219 of the Michigan Compiled Laws:

M.C.L. Category Class Description Stat Max 205.27(1)(a) Pub trst G Failure to file or false tax return or payment 5 205.27(1)(b) Pub trst G Aiding and abetting tax evasion or filing false returns 5 205.27(1)(c) Pub trst G Making/permitting false tax returns or payments 5 205.27(3) Pub trst G False tax returns/perjury 15 205.28(1)(e) Pub trst G State employee compromising taxes 5 205.28(1)(f) Pub trst G Unauthorized disclosure of tax information 5 205.428(2) Pub trst G Tobacco products tax act violations 5 205.428(3) Pub trst G Illegal sale of cigarettes or other tobacco products with wholesale price of $250.00 or more 5 205.428(6) Pub trst F Illegal tobacco stamp or tobacco stamp device 10 205.428(7) Pub trst G Illegal vending machine license, disk, or marker 5 207.118a Pub ord G Gasoline tax - embezzlement over $100 10 207.119 Pub trst G Gasoline or motor fuel tax violation 4 207.127c Pub ord G Diesel fuel tax - embezzlement over $100 10 207.754(3) Pub trst G State treasurer - municipality tax - divulging confidential information 5

M.C.L.

Category

Class

Description

Stat Max

205.27(1)(a)

Pub trst

G

Failure to file or false tax return or payment

5

205.27(1)(b)

Pub trst

G

Aiding and abetting tax evasion or filing false returns

5

205.27(1)(c)

Pub trst

G

Making/permitting false tax returns or payments

5

205.27(3)

Pub trst

G

False tax returns/perjury

15

205.28(1)(e)

Pub trst

G

State employee compromising taxes

5

205.28(1)(f)

Pub trst

G

Unauthorized disclosure of tax information

5

205.428(2)

Pub trst

G

Tobacco products tax act violations

5

205.428(3)

Pub trst

G

Illegal sale of cigarettes or other tobacco products with wholesale price of $250.00 or more

5

205.428(6)

Pub trst

F

Illegal tobacco stamp or tobacco stamp device

10

205.428(7)

Pub trst

G

Illegal vending machine license, disk, or marker

5

207.118a

Pub ord

G

Gasoline tax - embezzlement over $100

10

207.119

Pub trst

G

Gasoline or motor fuel tax violation

4

207.127c

Pub ord

G

Diesel fuel tax - embezzlement over $100

10

207.754(3)

Pub trst

G

State treasurer - municipality tax - divulging confidential information

5