Section 13-1004 - False return or false claim for refund by income tax return preparer.
§ 13-1004. False return or false claim for refund by income tax return preparer.
An income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund with fraudulent intent or the intent to evade income tax 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, § 302; 1988, ch. 2, § 1; 1997, ch. 405; 2001, ch. 275, § 3.]