Sec. 3. A person commits a Level 6 felony if:
(1) the person makes and subscribes a property tax return, statement, or document (except a statement described in section 4 or 5 of this chapter) that the person does not believe is correct in every material respect; and
(2) the return, statement, or document is certified to as to the truth of the information appearing in it.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-8; 6-1-4-3; 6-1-32-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.607; P.L.158-2013, SEC.81.
Structure Indiana Code
Chapter 37. Miscellaneous Penalty and Interest Provisions
6-1.1-37-1. State or Local Government Officers; Failure to Perform
6-1.1-37-1-b. State or Local Government Officers; Failure to Perform
6-1.1-37-2. Assessment Violations by Public Officials or Employees
6-1.1-37-3. False Information in Return or Document; Offense
6-1.1-37-4. False Claim for Veteran's Property Tax Deduction
6-1.1-37-5. False Statement Concerning Assessment of Forest Land
6-1.1-37-6. Class a Misdemeanors Related to Property Tax Matters
6-1.1-37-7. Personal Property Return; Various Violations and Penalties
6-1.1-37-7.5. Failure to File Personal Property Return
6-1.1-37-8. Vending Machines Without Identification Device
6-1.1-37-9. Property Taxes; Deadlines; Interest Rate; Penalties
6-1.1-37-12. Interest or Penalties Credited or Charged to Appropriate Taxing Units