Idaho Statutes

§ 63-721 — KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR

Idaho·Title 63 REVENUE AND TAXATION·Ch. 7 PROPERTY TAX RELIEF
Every person who applies for deferral of taxes under section 63-714, Idaho Code, knowing that the person for whom the application is made is not a qualified claimant or knowing that the property is not qualified property, is guilty of a misdemeanor and on conviction thereof shall be punished as provided for misdemeanors in section 18-303, Idaho Code.

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Legislative History

[63-721, added 2006, ch. 234, sec. 1, p. 697.]

Nearby Sections

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