§ 86. Criminal penalties. 1. Attempt to evade tax.--Any corporation
or person who, with intent to evade any tax or any requirement of this
part or of any of the named parts, 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 tax, or
to supply any information within the time required by or under the
provisions of this part or of any of the named parts, 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, 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. The term "person" as used in this section includes an officer,
employee or agent of a corporation who as such officer, employee or
agent is under a duty to perform the act in respect of which the
violation occurs.

2. Limitation.--Notwithstanding the provisions of section one hundred
forty-two of the code of criminal procedure or of any other law, 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 the provision of this part to be done before a certain date, a
prosecution for such offense may be commenced not later than three years
after such date.

3. 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 part or of any of the named parts, 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.

4. 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 part
or of any of the named parts, 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 any
of the named parts.