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Minnesota Legislature

Office of the Revisor of Statutes

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