Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
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.
History: 1963 c 753 art 1 s 609.41; 1984 c 628 art 3 s 11; 1986 c 444
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
Official Publication of the State of Minnesota
Revisor of Statutes