Vt. Stat. Ann. tit. 32, § 7496

An individual, fiduciary, or officer or employee of any corporation, or partner or employee of any partnership who, with intent to evade any requirement of this chapter or any lawful requirement of the Commissioner hereunder, fails to pay or remit a tax liability when due or to make, sign, verify, or file a return when required so to do, or to supply any information required by or under this chapter who, with like intent, makes, renders, signs, verifies, or files a false or fraudulent return or information, shall be fined not more than $1,000.00 or be imprisoned not more than one year, or both.