§ 1803. Criminal tax fraud in the fourth degree. A person commits
criminal tax fraud in the fourth degree when he or she commits a tax
fraud act or acts and, with the intent to evade any tax due under this
chapter, or to defraud the state or any subdivision thereof, the person
pays the state and/or a political subdivision of the state (whether by
means of underpayment or receipt of refund or both), in a period of not
more than one year in excess of three thousand dollars less than the tax
liability that is due. Criminal tax fraud in the fourth degree is a
class E felony.