NC · jury_instructions
N.C.P.I.—Crim. 259.51
WILLFUL FAILURE TO [COLLECT] [WITHHOLD] [PAY OVER] TAX. MISDEMEANOR.
For you to find the defendant guilty of this offense, the State must
prove three things beyond a reasonable doubt:
First, that the defendant was required to [[collect] [withhold]
[account for] a tax]] [pay collected taxes] for (describe time period);
Second, that the defendant willfully2 failed to [[collect] [withhold]
[truthfully account for] a tax]].
And Third, that the defendant failed to pay these collected taxes.
If you find from the evidence beyond a reasonable doubt that on or
about the alleged date the defendant was required to [[collect]
[withhold] [account for] a tax] [pay collected taxes] for (describe time
period), that the defendant willfully failed to [[collect] [truthfully account
for] a tax], and that defendant failed to pay these collected taxes, it
would be your duty to return a verdict of guilty. If you do not so find or
have a reasonable doubt as to one or more of these things, then it would
be your duty to return a verdict of not guilty.
History
N.C.P.I.—Crim. 259.51 (Replancement June 2016). N.C. Gen. Stat. § 105-236 (a)(8). Prepared by the North Carolina Conference of Superior Court Judges' Committee on Pattern Jury Instructions, assisted by the UNC School of Government; published by the School of Government.
Provenance
- Source
- sog.unc.edu
- Retrieved
- 2026-09-25
- Edition
- 2026-09-24
- Content hash
86f2cbeb422726759772e882959c4c55614fba4fab8a3fd7f49c33790187096b
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