{"data":{"id":"us-ct/conn.-gen.-stat.-12-330j","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-330j","heading":"Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.","body":"(a) Any person required under this chapter to pay any tax or to make a report, keep any records or supply any information, who wilfully fails to pay such tax, make such report, keep such records, or supply such information, at the time required by law or regulations, shall, in addition to any other penalty provided by law, be fined not more than one thousand dollars or imprisoned not more than one year, or both. Notwithstanding the provisions of section 54-193, no person shall be prosecuted for a violation of the provisions of this subsection committed on or after July 1, 1997, except within three years next after such violation has been committed. As used in this section, “person” includes any officer or employee of a corporation or a member or employee of a partnership under a duty to pay such tax, to make such report, keep such records or supply such information.\n(b) Any person who wilfully delivers or discloses to the commissioner or the commissioner's authorized agent any list, report, account, statement, or other document, known by such person to be fraudulent or false in any material matter, shall, in addition to any other penalty provided by law, be guilty of a class C felony. No person shall be charged with an offense under both subsections (a) and (b) of this section in relation to the same tax period but such person may be charged and prosecuted for both such offenses upon the same information.","path":["TITLE 12. TAXATION","CHAPTER 214a. TOBACCO PRODUCTS TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_214a.htm#sec_12-330j","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"20f02df224c16ca9c05cc9cf4c5c2828ed9c9583d54d163ef4707e16dba07cf4","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-330i","next":"us-ct/conn.-gen.-stat.-12-330k"},"notice":"GroundRules: Original legal text. Not legal advice."}