48-1-6. Unlawful filing of false documents; omissions; tax evasion; penalty.

It shall be unlawful for any person, willfully and with intent to defraud the state, to:#

1. (1)

   File any return, report, protest, or claim for refund containing any false or fraudulent statement known by the person to be false;#

2. (2)

   Omit knowingly and intentionally any fact, circumstance, condition, or thing in any written document, the omission of which constitutes a material misstatement or misrepresentation of fact; or#

3. (3)

   By any trick, device, scheme, or plan, evade or attempt to evade any tax, license, penalty, interest, or other amount due the state.#

Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.#