{"id":372141,"date":"2016-04-11T01:21:34","date_gmt":"2016-04-11T06:21:34","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/connecticut-law\/connecticut-tax-fraud-and-tax-evasion-laws.html"},"modified":"2016-06-20T19:49:06","modified_gmt":"2016-06-21T00:49:06","slug":"connecticut-tax-fraud-and-tax-evasion-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/connecticut-law\/connecticut-tax-fraud-and-tax-evasion-laws.html","title":{"rendered":"Connecticut Tax Fraud and Tax Evasion Laws"},"content":{"rendered":"\n
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Connecticut Tax Fraud and Tax Evasion Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

"Tax fraud" and "tax evasion" are terms that are often used interchangeably, however, tax fraud is technically a type of tax evasion<\/a>. Tax evasion occurs whenever a taxpayer intentionally attempts to underpay his or her taxes. When the taxpayer willfully makes fraudulent statements on their tax return in order to evade a tax, then tax fraud has been committed.<\/p>\n

The following charts highlight Connecticut’s main tax fraud and tax evasion laws.<\/p>\n\n

Code Section <\/b><\/p>\n<\/td>\n

Connecticut General Statutes section 12-736<\/a>: Penalty for Fraud<\/b><\/td>\n<\/tr>

What’s Prohibited? <\/b><\/p>\n<\/td>\n

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  • Willfully attempting to evade any required tax, or<\/li>\n
  • Failing to pay, sign and return any return, or to supply any required information with the intent to defraud<\/li>\n<\/ul>\n<\/td>\n<\/tr>

Penalties<\/b><\/p>\n<\/td>\n

Punishable by a penalty equal to the total amount evaded, and\/or a fine of up to $1,000.<\/td>\n<\/tr><\/tbody><\/table>\n\n

Code Section <\/b><\/p>\n<\/td>\n

Connecticut General Statutes section 12-737<\/a>: Penalties for Willful Violations<\/b><\/td>\n<\/tr>

What’s Prohibited? <\/b><\/p>\n<\/td>\n

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  1. Willfully failing pay any tax, make a return, or supply required records, or<\/li>\n<\/ol>\n
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    1. Willfully submitting any list, return, account, statement, or other document that you know is fraudulent or false in any material detail<\/li>\n<\/ol>\n<\/td>\n<\/tr>

Limitation<\/b><\/p>\n<\/td>\n

An offender can’t be charged with an offense under both (a) and (b) for the same tax period, but an offender can be charged for both offenses upon the same information.<\/td>\n<\/tr>

Penalties<\/b><\/p>\n<\/td>\n

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  1. Punishable by a fine of up to $1,000 and\/or imprisonment for up to one year.<\/li>\n<\/ol>\n
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    1. Punishable by a fine of up to $5,000 and\/or imprisonment of up to five years.<\/li>\n<\/ol>\n<\/td>\n<\/tr><\/tbody><\/table>\n

      Mistakes Aren’t Considered Tax Fraud<\/h2>\n

      Although it is important to try to fill out your tax forms correctly, mistakes that are made in good faith<\/a> aren’t considered to be tax fraud in Connecticut. The laws outlined in the tables above note that it is illegal to willfully<\/i> evade paying taxes with the intent<\/i> to defraud. In other words, in order to be convicted of tax evasion the prosecution will have to prove that you intentionally tried to evade paying a tax.<\/p>\n

      How Do You Report Tax Fraud?<\/h2>\n

      You can report suspected tax fraud to the Connecticut Department of Revenue Services (DRS) by completing their referral form<\/a>. Reports can be submitted anonymously, but if you do chooses to submit identifying information it will be kept confidential.<\/p>\n

      Additional Resources<\/h2>\n