Indiana Code - Taxation - Title 6, Section 6-1.1-37-3

False information in return or document; offense

Sec. 3. A person commits a Class D felony if:
(1) he makes and subscribes a property tax return, statement, or
document (except a statement described in section 4 or 5 of this
chapter) that he does not believe is correct in every material
respect; and
(2) the return, statement, or document is certified to as to the

truth of the information appearing in it.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.607.

Last modified: May 28, 2006