A person may not knowingly, in connection with a compromise or offer of a compromise under AS 43.05.070 or in connection with a closing agreement or offer to enter a closing agreement under AS 43.05.060,
(1) conceal from an officer or employee of the state property belonging to the estate of the taxpayer or other person liable for the tax; or
(2) receive, destroy, mutilate, or falsify a book, document, or record or make a false statement under oath relating to the estate or the financial condition of the taxpayer or other person liable for the tax.
Section: Previous 43.05.020 43.05.025 43.05.030 43.05.040 43.05.050 43.05.060 43.05.070 43.05.075 43.05.080 43.05.085 43.05.090 43.05.095 43.05.100 43.05.110 43.05.120 NextLast modified: November 15, 2016