48-7-57.1. Filing of returns which are frivolous or desire to impede the administration of state income tax laws.

A penalty of $1,000.00 may be assessed against any individual who files what purports to be a return of the tax imposed by Article 2 of this chapter if:#

1. (1)

   The purported return:#

   1. (A)

      Does not contain information on which the substantial correctness of the amount of tax shown to be due may be judged; or#

   2. (B)

      Contains information that on its face indicates that the amount of tax shown to be due is substantially incorrect; and#

2. (2)

   The conduct described in paragraph (1) of this subsection is due to:#

   1. (A)

      A position which is frivolous; or#

   2. (B)

      A desire which appears on the purported return to delay or impede the administration of state income tax laws.#

The penalty imposed by subsection (a) of this Code section shall be in addition to any other penalty provided by law.#