Part II. National Sales and Use Tax

SECTION 8. CRIME DEFINED AND PUNISHMENT ESTABLISHED
 

(A) It is unlawful for any seller to suggest in any way, directly or indirectly, that the national sales or use tax imposed on any subject transaction will be assumed or absorbed by the seller, or that it will not be added to or included within the purchase price, or that if added to or included within the purchase price it, or any part of it, will be refunded. Any seller convicted within three years of the date of this offense shall be deemed guilty of a misdemeanor and shall be subject upon each conviction to a fine of not more than one thousand dollars, or a term of imprisonment of not more than six months, or both.

(B) Any person knowingly participating in one or more sales taxable under this Act and willfully failing to pay or to collect and remit the tax, or collecting and willfully failing to remit the tax to the National Tax Service, or of participating in a contrived sale, or conspiring to evade the tax, even when the tax is disputed, where the cumulative amount of the tax in any consecutive twelve-month period, excluding interest and penalties, equals more than one hundred dollars but less than one thousand dollars, shall, if convicted within three years of the offense, be deemed guilty of a misdemeanor and shall be subject upon each conviction to a fine of not more than one thousand dollars, or a term of imprisonment of not more than six months, or both.

(C) Any person knowingly participating in one or more sales taxable under this Act and willfully failing to pay or to collect and remit the tax, or collecting and willfully failing to remit the tax to the National Tax Service, or of participating in a contrived sale, or conspiring to evade the tax, even when the tax is disputed, where the cumulative amount of the tax in any consecutive twelve-month period, excluding interest and penalties, equals more than one thousand dollars shall, if convicted within three years of the offense, be deemed guilty of a felony and shall be subject upon each conviction to a fine of not more than five thousand dollars, or a term of imprisonment of not more than two years, or both.

(D) Any person knowingly making fraudulent use of, or of conspiring to fraudulently use, a Certificate of National Sales and Use Tax Exemption, whether or not for monetary gain, shall, if convicted within three years of the date of this offense, be deemed guilty of a felony and shall be subject upon each conviction to a fine of not more than five thousand dollars, or a term of imprisonment of not more than two years, or both.

(E) Any person subject the jurisdiction of the United States, whether resident of the United States or of a foreign nation, convicted of knowingly participating in one or more purchases taxable under this Act made from foreign persons not subject to the jurisdiction of the United States, without the services of an approved independent broker, and failing to pay the lawfully due tax, shall be subject to forfeiture of the entire value of the transaction, or fine of equal value, in addition to other criminal penalties which may apply.

Read Explanation and Details for Section 8.