# Conn. Gen. Stat. § 12-330j: Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document

> Connecticut · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330j

## Section

- **Citation:** Conn. Gen. Stat. § 12-330j
- **Heading:** Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document
- **Jurisdiction:** Connecticut
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Connecticut Code / Title 12 / Chapter 214a / Section 12-330j

## Text

(b) Any person who wilfully delivers or discloses to the commissioner or the commissioner's authorized agent any list, report, account, statement, or other document, known by such person to be fraudulent or false in any material matter, shall, in addition to any other penalty provided by law, be guilty of a class C felony. No person shall be charged with an offense under both subsections (a) and (b) of this section in relation to the same tax period but such person may be charged and prosecuted for both such offenses upon the same information.

## Nearby sections

- [Conn. Gen. Stat. § 12-330a Sec. 12-330a. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330a.md)
- [Conn. Gen. Stat. § 12-330b Sec. 12-330b. Licensure of distributors and unclassified importers. Successor tax liability.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330b.md)
- [Conn. Gen. Stat. § 12-330c Sec. 12-330c. Tax on tobacco products and snuff tobacco products.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330c.md)
- [Conn. Gen. Stat. § 12-330d Sec. 12-330d. Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330d.md)
- [Conn. Gen. Stat. § 12-330f Sec. 12-330f. Tobacco products on which no tax has been paid. Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330f.md)
- [Conn. Gen. Stat. § 12-330i Sec. 12-330i. Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330i.md)
- [Conn. Gen. Stat. § 12-330j Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330j.md)
- [Conn. Gen. Stat. § 12-330p Sec. 12-330p. Overpayments and refunds.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330p.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330j. Check the current official text before relying on it. Not legal advice.