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§231-41
Statute of limitation for criminal penalties
Fraud & financial crimes · Chapter 231 — Administration of Taxes
Notwithstanding any laws to the contrary, prosecutions under sections 231-34, 231-35, 231-36, and 231-36.4 shall be commenced within seven years after the commission of the offense. [L 1995, c 92, pt of §2; am L 2009, c 166, §23; am L 2011, c 43, §4]