Section 14-1004 - Willfully providing false information or answer.
§ 14-1004. Willfully providing false information or answer.
(a) In general.- A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article provides false information or a false answer to a property tax interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
(b) Conviction not bar to perjury prosecution.- A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
[1985, ch. 8, § 2.]