N.H. Rev. Stat. Ann. § 275:52-a

In addition to any other penalty or punishment otherwise provided for by law, any person or employer, who is a party to a health and welfare fund trust agreement, a pension fund trust agreement, or any other such agreement, whereby he agrees to pay or provide the contributions required by any such agreement, and who refuses or wilfully fails or grossly neglects to pay such contributions or payments within 30 days after such payments are required to be made, shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person.