Vermont § 10105 - Failure to pay tax; criminal penalties
Full text of Vermont Vermont Statutes Online § 10105 — Failure to pay tax; criminal penalties, with citation guidance and answers to common questions.
§ 10105. Failure to pay tax; criminal penalties
- (a) Any person who fails to pay a tax liability imposed under this chapter within 30 days
after the date of billing by the Commissioner shall be subject to and governed by
the provisions of sections 3202 and 3203 of this title. (b) Any person who willfully fails to pay a tax liability imposed under this chapter when
due or to supply any information required by this chapter or who willfully makes,
renders, signs, verifies, or files any false or fraudulent manifest, report, or information
shall be fined not more than $5,000.00 or be imprisoned not more than one year, or
both. (Added 1985, No. 70, § 7; amended 1997, No. 133 (Adj. Sess.), § 5; 2021, No. 105 (Adj. Sess.), § 604, eff. July 1, 2022.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 10105
What does Vermont Statutes Online § 10105 cover?
Section 10105 ("Failure to pay tax; criminal penalties") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 10105?
A common citation format is "Vermont Statutes Online § 10105" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 10105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.