N. C. Gen. Stat. § 105-236(a)(9a) Aid or Assistance

Any person, pursuant to or in connection with the revenue laws, who willfully aids, assists in, procures, counsels, or advises the preparation, presentation, or filing of a return, affidavit, claim, or any other document that the person knows is fraudulent or false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present or file the return, affidavit, claim, or other document, is guilty of a felony as follows:

• If the person who commits an offense under this subdivision is an income tax return preparer and the amount of all taxes fraudulently evaded on returns filed in one taxable year is one hundred thousand dollars ($100,000) or more, the person is guilty of a Class C felony.
• If the person who commits an offense under this subdivision is an income tax return preparer and the amount of all taxes fraudulently evaded on returns filed in one taxable year is less than one hundred thousand dollars ($100,000), the person is guilty of a Class F felony.
• If the person who commits an offense under this subdivision is not covered under sub subdivision a. or b. of this subdivision, the person is guilty of a Class H felony.

In North Carolina, the knowing, intentional filing of a false tax return is also sometimes charged as Tax Evasion in violation of N. C. Gen. Stat. § 105-236(a)(7).