RSA 21-J:39 Criminal Penalties.

I. (a) The term "person," as used in this section, shall include, but not be limited to, an officer or employee of a corporation, a member, officer or employee of a partnership, or a trustee, member or employee of a trust who as such trustee, member or employee is under a duty either to perform or to refrain from performing the act with respect to which the violation occurs. This section shall apply to persons acting in any fiduciary capacity.
(b) The term "willfully," as used in this section, shall have the same meaning as provided in RSA 626:2, IV.
II. With respect to any tax administered by the department, no person shall:
(a) Willfully attempt in any manner to evade any tax or the payment thereof;
(b) Willfully fail to collect or truthfully account for an