Amend Article 2 of Chapter 2 of Title 48.  Relating to state administration of revenue and taxation.  The commissioner may by regulation impose a cost of collection fee of 20% of any deficiency assessed for any taxable period ending or transaction occurring after 07/01/2007.  The commissioner may impose a cost of collection fee of 50% of any deficiency assessed for taxable periods ending or transaction s occurring on or before 07/01/2007.The commissioner shall have the right to waive any collection fee.  The department is authorized to retain all funds received as collection fees imposed by the commissioner for use in defraying the cost of collection of deficient taxes.  Any person who willfully fails to make a return or willfully makes a false return or conspires to do so, or who willfully fails to pay taxes owing, withheld, or collected, with intent to evade payment of the tax owned or the amount withheld or collected, or any part thereof, or who conspires to do so shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not less than one nor more than three years or by a fine of not more than $5,000, or both.