15-31-544 Action on false or fraudulent return

15-31-544 . Action on false or fraudulent return. Whenever a return is required to be filed and the taxpayer files a fraudulent return or fails to file the return, including a federal adjustments report under 15-30-3403 or 15-30-3404 , the department may at any time assess the tax or begin a proceeding in court for the collection of the tax without assessment.