Any person required to file the Washington return who willfully fails to file a Washington return when required by this chapter or who willfully files a false return commits a gross misdemeanor as defined in Title 9A RCW and shall be punished as provided in Title 9A RCW for the perpetration of a gross misdemeanor.
RCW 83.100.140
Criminal acts relating to tax returns.
Known as the Estate and Transfer Tax Act
The act spans §§ 83–83 (30 sections).
2005 c 516 s 11; 1988 c 64 s 13; 1981 2nd ex.s. c 7 s 83.100.140 (Initiative Measure No. 402, approved November 3, 1981).
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.