GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 1997
SESSION LAW 1998-178
AN ACT TO ENHANCE THE CRIMINAL PROVISIONS FOR TAX VIOLATIONS.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-236(7) reads as rewritten:
"(7) Attempt to Evade or
Defeat Tax. - Any person who willfully attempts, or any person who aids or
abets any person to attempt in any manner to evade or defeat a tax or its
payment, shall, in addition to other penalties provided by law, be guilty of a Class
I felony which may include a fine up to twenty-five thousand dollars ($25,000).
Class H felony."
Section 2. G.S. 105-236(9a) reads as rewritten:
"(9a) Aid or Assistance. - Any person,
pursuant to or in connection with the revenue laws, who willfully aids, assists
in, procures, counsels, or advises the preparation, presentation, or filing of
a return, affidavit, claim, or any other document that the person knows is
fraudulent or false as to any material matter, whether or not the falsity or
fraud is with the knowledge or consent of the person authorized or required to
present or file the return, affidavit, claim, or other document, shall be
guilty of a Class I felony which may include a fine up to ten thousand
dollars ($10,000). Class H felony."
Section 3. This act becomes effective December 1, 1998, and applies to offenses occurring on or after that date.
In the General Assembly read three times and ratified this the 29th day of September, 1998.
s/ Marc Basnight
President Pro Tempore of the Senate
s/ Harold J. Brubaker
Speaker of the House of Representatives
s/ James B. Hunt, Jr.
Governor
Approved 3:14 p.m. this 8th day of October, 1998