RSA 21-J:33-c Penalties for Aiding and Abetting Understatement of Tax Liability.
Title: I - THE STATE AND ITS GOVERNMENT
Chapter: 21-J - DEPARTMENT OF REVENUE ADMINISTRATION
I. Any person shall pay a penalty with respect to each return in each tax period in the amount of $1,000, who:
(a) Aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, affidavit, claim, or other document in connection with any matter arising under statutes and rules administered by the department; and
(b) Knows that such portion will be used in connection with any material matter arising under statutes and rules administered by the department; and
(c) Knows that such portion, if so used, will result in an understatement of liability for tax of another person.
II. For the purposes of this section:
(a) The term "procures" shall mean ordering or causing a subordinate to do an act.
(b) T