36 §5333. False statements
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 837: CRIMINAL OFFENSES
§5333. False statements
1. Making or aiding false tax return, statement or document. A person who knowingly makes and subscribes any return, statement or other document that contains or is verified by a written declaration that it is made under the penalties of perjury that the person does not believe to be true and correct as to every material matter or who knowingly aids or procures the preparation or presentation in a matter arising under this Part of a return, affidavit, claim or other document that is fraudulent or is false as to any material matter commits a Class D crime.
[ 2003, c. 452, Pt. U, §18 (NEW); 2003, c. 452, Pt. X, §2 (AFF) .]
2. Subsequent offense.
[ 2009, c. 361, §32 (RP) .]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). 1977, c. 696, §295 (RPR). 1989, c. 880, §D4 (AMD). 2003, c. 452, §U18 (RPR). 2003, c. 452, §X2 (AFF). 2009, c. 361, §32 (AMD).