§ 26-18-204 - False answers to questions or affidavits.
26-18-204. False answers to questions or affidavits.
Any taxpayer or other person who knowingly makes a false answer to any question which may be asked him by the director concerning the business, property, assets, or effects of the taxpayer or person, or the valuation thereof, or the income or profits therefrom, or who makes or presents any false affidavit concerning any list, schedule, statement, report, or return, or for any other purpose, filed with the director or required to be filed by any state tax law, shall be guilty of a Class D felony.