Any employee who states on the withholding form that he does not owe child support when such employee knowingly owes child support pursuant to a valid court order or administrative order is guilty of a class D felony.

(L. 1993 S.B. 253 § 23)

*This section was amended by S.B. 491, 2014, effective 1-01-17. Due to the delayed effective date, both versions of this section are printed here.