1999 Minnesota Statutes

     609.41 False tax statement.  

    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 one year or 
 to payment of a fine of not more than $3,000, or both.  

    HIST: 1963 c 753 art 1 s 609.41; 1984 c 628 art 3 s 11; 1986 c 
 444