(a) A person is guilty of the offense of Tax Evasion when they willfully attempt, in any matter, to evade, defeat, or avoid any tax imposed by any law, statute, or regulation, or the payment thereof.

(b) Except as otherwise provided in this section, Tax Evasion is a First-Degree Misdemeanor.

(c) If the Tax Evasion involved the evasion of taxes totalling more than one thousand (1,000) Kramers, but less than five thousand (5,000) Kramers, the offense shall be enhanced, and it is a Third-Degree Felony.

(d) If the Tax Evasion involved the evasion of taxes totalling more than five thousand (5,000) Kramers, the offense shall be enhanced, and it is a Second-Degree Felony.

Section History

Added: [Stat. 26-29, Kramerian Revised Criminal Code Act of 2026**)](https://ols.krameria.xyz/Stat-26-29-Kramerian-Revised-Criminal-Code-Act-of-2026-402b2321706548ffb2acd375eddb8ecd), § 108.00

Other Notes