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Minnesota Criminal Justice Statute Service
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289A.63.2(a)
Statute ID:
164
Statute Function ID:
104
Taxes-false or fraudulent returns-file with commissioner
In Effect
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Function Details
History
Text
Charge
Classifications
Offense Level:
Felony (F)
General Offense Code:
Other (9)
Offense Summary Code & Rank:
Crimes Against Govt (Y) (Rank 19)
Detailed Offense Code:
Taxes (921)
Offense Severity Level:
Function Text:
UCR Code
Description
90Z
All Other Offenses
Flags
Crime of Violence:
No
Targeted Misdemeanor:
No
Predatory Offender Registration Review:
No
Enhanceable:
No
Certify to DPS:
No
Report to DNR:
No
DPS Group:
No
Conditional Release:
No
Payable:
No
Petty Misdemeanor Only if Prosecutor Certifies:
No
Third Violation Indicator:
No
Qualified Domestic Violence Related:
No
Nonviolent Controlled Substance Offender Review:
No
Wildlife Restitution:
No
Statute Number:
289A.63.2(a)
Enactment Date:
Jan 1, 1859
Effective Date:
Jan 1, 1859
Expiration Date:
Repealed?:
No
Summary Text:
Taxes-false or fraudulent returns-file with commissioner
Statute ID:
164
Created:
Sep 1, 2006 by mnjis.legal.analyst@state.mn.us
Updated:
Apr 14, 2011 by mnjis.legal.analyst@state.mn.us
Last Update Action:
System
Legal Analyst Comment:
Summary Text:
Taxes-false or fraudulent returns-file with commissioner
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/289A/63.html
Legislative Session:
0 - NA
Session Law Text?:
No
Statute text last updated on:
Sep 1, 2006
(a) A person who files with the commissioner a return, report, or other document, known by the person to be fraudulent or false concerning a material matter, is guilty of a felony. (b) A person who knowingly aids or assists in, or advises in the preparation or presentation of a return, report, or other document that is fraudulent or false concerning a material matter, whether or not the falsity or fraud committed is with the knowledge or consent of the person authorized or required to present the return, report, or other document, is guilty of a felony.
