§ 143. Criminal penalties. (a) Attempt to evade tax.--Any individual
or partnership or member or employee of any partnership, who, with
intent to evade any tax or any requirement of this title or any lawful
requirement of the director of finance thereunder, shall fail to pay the
tax, or to make, render, sign or certify any return or declaration of
estimated income, or to supply any information within the time required
by or under the provisions of this title, or who, with like intent,
shall make, render, sign or certify any false or fraudulent return,
declaration or statement, or shall supply any false or fraudulent
information after the service of a notice by the director of finance
thereunder, shall be guilty of a misdemeanor and shall, upon conviction,
be fined not to exceed five thousand dollars or be imprisoned not to
exceed one year, or both, at the discretion of the court.

(b) Limitations.--Notwithstanding the provisions of section one
hundred forty-two of the state code of criminal procedure or of any
other law of this state, a prosecution for any offense under this
section may be commenced at any time not later than three years after
the commission of such offense provided that, if such offense is the
failure to do an act required by or under any provision of this title to
be done before a certain date, a prosecution for such offense may be
commenced not later than three years after such date.

(c) Two or more charges.--In the prosecution of offenses under this
section, if there are two or more charges against any person or
corporation, involving a violation or violations of any provision or
provisions of this title, whether for the same or different taxable
years, instead of returning several indictments or filing several
informations, all of such charges may be joined in one indictment or
information, in separate counts, and if two or more indictments are
found or two or more informations are filed, the court may order them to
be consolidated. If a person or corporation shall be convicted of two or
more offenses constituting different crimes set forth in different
counts of one indictment or information, or in separate indictments or
informations consolidated as hereinbefore provided, the court may impose
a separate sentence for each offense, and if imprisonment is imposed,
the court may order any of such sentences to be served concurrently or
consecutively.

(d) Miscellaneous rules.--Any prosecution under this section may be
conducted in any county where the person or corporation to whose tax
liability the proceeding relates resides, or has a place of business, or
from which such person or corporation received any income, or in any
county in which any such crime is committed. The corporation counsel of
the city imposing the tax shall have concurrent jurisdiction with any
district attorney in the prosecution of any offenses under this section.
If the provisions of this section conflict with those contained in any
other law, this section shall control. The certificate of the director
of finance to the effect that a tax has not been paid, that a return or
declaration of estimated tax has not been filed, or that information has
not been supplied, as required by or under the provisions of this title,
shall be prima facie evidence that such tax has not been paid, that such
return or declaration has not been filed, or that such information has
not been supplied. All fines levied under this section shall be paid to
the director of finance and deposited in the same manner as revenues
collected or received under this title.