Criminal acts relating to tax returns.
Any person required to file the Washington return who willfully fails to file a Washington return when required by this chapter or who willfully files a false return commits a gross misdemeanor as defined in Title
9A RCW and shall be punished as provided in Title
9A RCW for the perpetration of a gross misdemeanor.
NOTES:
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW
83.100.040.