HF 3303

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to crime prevention; clarifying that the 
  1.3             criminal code penalty for failure to pay over state 
  1.4             funds includes within its scope the failure to remit a 
  1.5             tax; amending Minnesota Statutes 1998, sections 
  1.6             289A.63, subdivision 1; and 609.445. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1998, section 289A.63, 
  1.9   subdivision 1, is amended to read: 
  1.10     Subdivision 1.  [PENALTIES FOR KNOWING FAILURE TO FILE OR 
  1.11  PAY; WILLFUL EVASION.] (a) A person required to file a return, 
  1.12  report, or other document with the commissioner, who knowingly, 
  1.13  rather than accidentally, inadvertently, or negligently, fails 
  1.14  to file it when required, is guilty of a gross misdemeanor.  A 
  1.15  person required to file a return, report, or other document who 
  1.16  willfully attempts in any manner to evade or defeat a tax by 
  1.17  failing to file it when required, is guilty of a felony.  
  1.18     (b) Unless a longer sentence is otherwise authorized by 
  1.19  section 609.445 or some other law, a person required to pay or 
  1.20  to collect and remit a tax, who knowingly, rather than 
  1.21  accidentally, inadvertently, or negligently, fails to do so when 
  1.22  required, is guilty of a gross misdemeanor.  A person required 
  1.23  to pay or to collect and remit a tax, who willfully attempts to 
  1.24  evade or defeat a tax law by failing to do so when required, is 
  1.25  guilty of a felony.  
  1.26     Sec. 2.  Minnesota Statutes 1998, section 609.445, is 
  2.1   amended to read: 
  2.2      609.445 [FAILURE TO PAY OVER STATE FUNDS.] 
  2.3      Whoever receives money on behalf of or for the account of 
  2.4   the state or any of its agencies or subdivisions, including a 
  2.5   tax the person is required to remit to the state, and 
  2.6   intentionally refuses or omits to pay the same to the state or 
  2.7   its agency or subdivision entitled thereto, or to an officer or 
  2.8   agent authorized to receive the same, may be sentenced to 
  2.9   imprisonment for not more than five years or to payment of a 
  2.10  fine of not more than $10,000, or both.  
  2.11     Sec. 3.  [EFFECTIVE DATE.] 
  2.12     Sections 1 and 2 are effective August 1, 2000, and apply to 
  2.13  crimes committed on or after that date.