2025 Session Last amended: 2023 session

§ 609.41 — False Tax Statement

Plain-Language Summary

It is a misdemeanor to intentionally make a false statement about a material fact on any tax-related document required or authorized by law. This includes statements made to lower or eliminate a tax or assessment. The penalty is up to 364 days in jail, a fine up to $3,000, or both.

609.41 FALSE TAX STATEMENT.

Whoever, in making any statement, oral or written, which is required or authorized by law to be made as a basis of imposing, reducing, or abating any tax or assessment, intentionally makes any statement as to any material matter which the maker of the statement knows is false may be sentenced, unless otherwise provided by law, to imprisonment for not more than 364 days or to payment of a fine of not more than $3,000, or both.

History:

1963 c 753 art 1 s 609.41; 1984 c 628 art 3 s 11; 1986 c 444; 2023 c 52 art 6 s 16

History: History: 1963 c 753 art 1 s 609.41; 1984 c 628 art 3 s 11; 1986 c 444; 2023 c 52 art 6 s 16

Practical Notes

This is a general tax fraud statute. More specific tax fraud provisions may also apply depending on the type of tax involved. The statement must be about something important (‘material’) and the person must know it is false. Honest mistakes or disagreements about tax law are not covered.

Source: Minnesota Office of the Revisor of Statutes