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34.2 If the administrator determines that a person, for the purpose of evading or avoiding a tax liability of the person or of another person, has

  • (a) made, or participated in, assented to or acquiesced in the making of, a false or deceptive statement in a return or record required to be made or provided under this Act, or in information required to be provided under this Act,
  • (b) destroyed, altered, mutilated, hidden or otherwise disposed of a return or record of a transferor or transferee,
  • (c) made, or participated in, assented to or acquiesced in the making of, a false or deceptive entry in a record or return of a transferor or transferee,
  • (d) omitted, or assented to or acquiesced in the omission of, a material particular in a record or return of a transferor or transferee, or
  • (e) willfully, in any manner, avoided or evaded or attempted to avoid or evade
    • (i) compliance with this Act or the regulations, or
    • (ii) remittance or payment of taxes required by this Act or the regulations,
  • the person is jointly and severally liable for the amount of any tax avoided or evaded as a result and must pay to the administrator, in addition to that amount, a penalty in an amount equal to 100% of the amount of tax avoided or evaded.

2018-4-66.