RCW 82.87.140
Tax criminal penalties.
(1) Any taxpayer who knowingly attempts to evade payment of the tax imposed under this chapter is guilty of a class C felony as provided in chapter 9A.20 RCW.
(2) Any taxpayer who knowingly fails to pay tax, make returns, keep records, or supply information, as required under this title, is guilty of a gross misdemeanor as provided in chapter 9A.20 RCW.
[ 2021 c 196 § 15.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
Structure Revised Code of Washington
Chapter 82.87 - Capital Gains Tax.
82.87.010 - Findings—Intent—2021 c 196.
82.87.030 - Distribution of revenues.
82.87.040 - Tax imposed—Long-term capital assets.
82.87.070 - Qualified family-owned small business deduction.
82.87.080 - Charitable donation deduction.
82.87.100 - Allocation of long-term capital gains and losses—Credit.
82.87.110 - Filing of returns—Additional documentation—Penalty.
82.87.120 - Joint filers—Separate filers—Tax liability.
82.87.130 - Administration of taxes.