(b) [ Editor's note: This version of subsection (1)(b) is effective March 1, 2022. ] Fails to pay tax due under this article 30 within thirty days after the date the tax becomes due commits a class 2 misdemeanor and shall be punished as provided in section 18-1.3-501;
(c) [ Editor's note: This version of subsection (1)(c) is effective March 1, 2022. ] Fails to file a return required by this article 30 within thirty days after the date the return is due commits a class 2 misdemeanor and shall be punished as provided in section 18-1.3-501;
Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 197, § 2, effective October 1. L. 2021: (1)(b) and (1)(c) amended, (SB 21-271), ch. 462, p. 3329, § 790, effective March 1, 2022.