Failure to File

N. C. Gen. Stat. § 105-236(a)(9).  Willful Failure to File Return, Supply Information, or Pay Tax

Any person required to pay any tax, to make a return, to keep any records, or to supply any information, who willfully fails to pay the tax, make the return, keep the records, or supply the information, at the time or times required by law, or rules issued pursuant thereto, shall, in addition to other penalties provided by law, be guilty of a Class 1 misdemeanor.  Notwithstanding any other provision of law, no prosecution for a violation brought under this subdivision shall be barred before the expiration of six years after the date of the violation.

Federal Criminal Tax Information

State Criminal Tax Information