Section 13-703 - False returns.
§ 13-703. False returns.
If, with the intent to evade the payment of tax, a person, including an officer of a corporation, or a governmental unit makes a false tax return, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax.
[An. Code 1957, art. 56, § 156, art. 81, §§ 302, 345, 365, 407; 1988, ch. 2, § 1; ch. 110, § 1; ch. 569, § 1.]