Sec. 3. A person commits a Level 6 felony if: (1) the person makes and subscribes a property tax return, statement, or document (except a statement described in section 4 or 5 of this chapter) that the person does not believe is correct in every material respect; and (2) the return, statement, or document is certified to as to the truth of the information appearing in it. [Pre-1975 Property Tax Recodification Citations: 6-1-1-8; 6-1-4-3; 6-1-32-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.607; P.L.158-2013, SEC.81.
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