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

Attorney's Note

Under the Indiana Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Level 6 felonybetween 6 mos. and 2 1/2 yearsup to $10,000
For details, see Ind. Code § 35-50-2-7

Terms Used In Indiana Code 6-1.1-37-3

(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.