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Minnesota Criminal Justice Statute Service
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297I.90.1(d)
Statute ID:
8042
Statute Function ID:
5153
Insurance Taxes Criminal Penalties-Willfully Fails to Pay, Collect, Remit
In Effect
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Function Details
History
Text
Charge
Classifications
Offense Level:
Felony (F)
General Offense Code:
Other (9)
Offense Summary Code & Rank:
Crimes Against Govt (Y) (Rank 19)
Detailed Offense Code:
Taxes (921)
Offense Severity Level:
Function Text:
UCR Code
Description
90Z
All Other Offenses
Flags
Crime of Violence:
No
Targeted Misdemeanor:
No
Predatory Offender Registration Review:
No
Enhanceable:
No
Certify to DPS:
No
Report to DNR:
No
DPS Group:
No
Conditional Release:
No
Payable:
No
Petty Misdemeanor Only if Prosecutor Certifies:
No
Third Violation Indicator:
No
Qualified Domestic Violence Related:
No
Nonviolent Controlled Substance Offender Review:
No
Wildlife Restitution:
No
Statute Number:
297I.90.1(d)
Enactment Date:
Jan 1, 1859
Effective Date:
Aug 1, 2000
Expiration Date:
Repealed?:
No
Summary Text:
Insurance Taxes Criminal Penalties-Willfully Fails to Pay, Collect, Remit
Statute ID:
8042
Created:
Sep 1, 2006 by mnjis.legal.analyst@state.mn.us
Updated:
Sep 1, 2006 by mnjis.legal.analyst@state.mn.us
Last Update Action:
System
Legal Analyst Comment:
Summary Text:
Insurance Taxes Criminal Penalties-Willfully Fails to Pay, Collect, Remit
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/297I/90.html
Legislative Session:
0 - NA
Session Law Text?:
No
Statute text last updated on:
Sep 1, 2006
(a) If a person is required to file with the commissioner a return, report, or other document, and that person fails to file it when required and does so knowingly, rather than accidentally, inadvertently, or negligently, that person is guilty of a gross misdemeanor. (b) If a person is required to file with the commissioner a return, report, or other document, and that person willfully attempts in any manner to evade or defeat a tax or surcharge by failing to file it when required, that person is guilty of a felony. (c) If a person is required to pay or to collect and remit a tax or surcharge, and that person knowingly, rather than accidentally, inadvertently, or negligently, fails to do so when required, that person is guilty of a gross misdemeanor. (d) If a person is required to pay or to collect and remit a tax or surcharge, and that person willfully attempts to evade or defeat a tax or surcharge by failing to do so when required, that person is guilty of a felony.
