Every person who willfully and knowingly subscribes or makes any false statement of facts, or knowingly subscribes or exhibits any false paper or false report with intent to deceive the tax commissioner, or any appraiser appointed pursuant to the provisions of this chapter or title 30.1, is guilty of a class A misdemeanor.

Attorney's Note

Under the North Dakota Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class A misdemeanorup to 360 daysup to $3,000
For details, see § 12.1-32-01

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Terms Used In North Dakota Code 57-37.1-16