Fraudulent procurement of refund or credit; offense
Sec. 1306. A person who makes a false statement in connection
with a refund or credit application under section 904.1 of this
chapter, or who collects or causes to be repaid to a person money to
which that person is not entitled commits a Class B infraction.
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-1991,
SEC.63.
Last modified: May 28, 2006