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297E.13.2(b)
Statute ID:
222
Statute Function ID:
39199
Gambling Taxes-Advise/Prepare False/Fraudulent Rpt
In Effect
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Function Details
History
Text
Penalty
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
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:
297E.13.2(b)
Enactment Date:
Jan 1, 1859
Effective Date:
Jul 1, 1994
Expiration Date:
Repealed?:
No
Summary Text:
Gambling Taxes-Advise/Prepare False/Fraudulent Rpt
Statute ID:
222
Created:
Sep 1, 2006 by mnjis.legal.analyst@state.mn.us
Updated:
Nov 16, 2023 by mnjis.legal.analyst@state.mn.us
Last Update Action:
System
Legal Analyst Comment:
Summary Text:
Gambling Taxes-Advise/Prepare False/Fraudulent Rpt
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/297E/13.html
Legislative Session:
0 - NA
Session Law Text?:
No
Statute text last updated on:
Sep 1, 2006
(a) A person required to file a return, report, or other document with the commissioner, who delivers to 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.
