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297I.90

Statute ID: 8037

Statute Function ID: 20761

Insurance Taxes Criminal Penalties

In Effect

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Details are only available for Penalty and Charging Statutes.

Statute Number:

297I.90

Enactment Date:

Jan 1, 1859

Effective Date:

Aug 1, 2000

Expiration Date:

Repealed?:

Summary Text:

Insurance Taxes Criminal Penalties

Statute ID:

8037

Created:

Sep 1, 2006 by mnjis.legal.analyst@state.mn.us

Updated:

Sep 1, 2006 by mnjis.legal.analyst@state.mn.us

Last Update Action:

System

Legal Analyst Comment:

Summary Text:

Insurance Taxes Criminal Penalties

Link to MN Statute Text:

https://www.revisor.leg.state.mn.us/stats/297I/90.html

Legislative Session:

2005 - NA

Session Law Text?:

Statute text last updated on:

Sep 1, 2006

Subdivision 1.  
(a) If a person is required to file with the commissioner a return, report, or other document, and that person fails to file it when required and does so knowingly, rather than accidentally, inadvertently, or negligently, that person is guilty of a gross misdemeanor.
(b) If a person is required to file with the commissioner a return, report, or other document, and that person willfully attempts in any manner to evade or defeat a tax or surcharge by failing to file it when required, that person is guilty of a felony.
(c) If a person is required to pay or to collect and remit a tax or surcharge, and that person knowingly, rather than accidentally, inadvertently, or negligently, fails to do so when required, that person is guilty of a gross misdemeanor.
(d) If a person is required to pay or to collect and remit a tax or surcharge, and that person willfully attempts to evade or defeat a tax or surcharge by failing to do so when required, that person is guilty of a felony.


Subd. 2.   
(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.