Section 13-1003 - Willfully making false statement or misleading omission.
§ 13-1003. Willfully making false statement or misleading omission.
(a) Admissions and amusement tax.- A person who is required to file an admissions and amusement tax return and who willfully makes a false statement or misleading omission on the return required under Title 4 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(b) Boxing and wrestling tax.- A person who is required to file a boxing and wrestling tax return and who willfully makes a false statement or misleading omission on the return required under Title 6 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(c) Sales and use tax.- A person, including an officer of a corporation, who is required to file a sales and use tax return and who willfully makes a false statement or misleading omission on the return required under Title 11 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
[An. Code 1957, art. 81, §§ 369, 399, 411; 1988, ch. 2, § 1; 1994, ch. 692; 2001, ch. 275, § 3.]