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Minnesota Criminal Justice Statute Service
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297F.20.3(b)
Statute ID:
13659
Statute Function ID:
29791
Sales tax - Cigarettes - Aids in Preperation of False or Fraudulent Return, Report or Document
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:
297F.20.3(b)
Enactment Date:
May 25, 2003
Effective Date:
Jul 1, 2003
Expiration Date:
Repealed?:
No
Summary Text:
Sales tax - Cigarettes - Aids in Preperation of False or Fraudulent Return, Report or Document
Statute ID:
13659
Created:
Sep 16, 2010 by mnjis.legal.analyst@state.mn.us
Updated:
Sep 17, 2010 by mnjis.legal.analyst@state.mn.us
Last Update Action:
Corrected
Legal Analyst Comment:
Updated per request. This statute last amended effective 07/01/2003 Subd. 3 will be incomplete.
Summary Text:
Sales tax - Cigarettes - Aids in Preperation of False or Fraudulent Return, Report or Document
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/297F/20.html
Legislative Session:
2003 - Regular
Session Law Text?:
No
Statute text last updated on:
Sep 17, 2010
(a) A person or consumer who files with the commissioner a return, report, or other document, or who maintains or provides invoices subject to review by the commissioner under this chapter, known by the person or consumer to be fraudulent or false concerning a material matter, is guilty of a felony. (b) A person or consumer who knowingly aids or assists in, or advises in the preparation or presentation of a return, report, invoice, or other document that is fraudulent or false concerning a material matter, whether or not the falsity or fraud is committed with the knowledge or consent of the person or consumer authorized or required to present the return, report, invoice, or other document, is guilty of a felony.
