Whoever, in making any statement, oral or written, which is required or authorized by law to be made as a basis of imposing, reducing, or abating any tax or assessment, intentionally makes any statement as to any material matter which the maker of the statement knows is false may be sentenced, unless otherwise provided by law, to imprisonment for not more than 364 days or to payment of a fine of not more than $3,000, or both.
Minn. Stat. § 609.41
FALSE TAX STATEMENT.
Known as the Criminal Code
The act spans §§ 609.01 to 609.912 (377 sections).
Applied in 1 court decision — leading case State v. Wolfe (1985)
Most recently applied in State v. Wolfe (April 1985)
1963 c 753 art 1 s 609 .41; 1984 c 628 art 3 s 11; 1986 c 444; 2023 c 52 art 6 s 16
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.