Failure to pay or file return

Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony. Acts 1979, No. 401, § 40; A.S.A. 1947, § 84-4740; Acts 1987, No. 502, § 12. Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony. Acts 1979, No. 401, § 40; A.S.A. 1947, § 84-4740; Acts 1987, No. 502, § 12.