§ 285.24. Tax fraud.

1.

As used in this chapter, "tax fraud" means willfully engaging in an act or acts or willfully causing another to engage in an act or acts pursuant to which a person:

a.

Fails to make, render, sign, certify, or file any return or report required under this chapter within the time required by or under the provisions of this chapter;

b.

Knowing that a return, report, statement or other document required by this chapter contains any materially false or fraudulent information, or omits any material information, files or submits that return, report, statement or document with the county or with any public office or public officer of the county;

c.

Knowingly supplies or submits materially false or fraudulent information in connection with any return, audit, investigation, or proceeding or fails to supply information within the time required by or under the provisions of this chapter;

d.

Engages in any scheme to defraud the county by false or fraudulent pretenses, representations or promises as to any material matter, in connection with any tax imposed under this chapter;

e.

Fails to remit any tax collected in the name of the county when such collection is required under this chapter;

f.

With intent to evade any tax imposed under this chapter, fails to pay that tax; or

g.

Issues any document capable of evidencing a claim that taxes imposed under this chapter do not apply to a transaction, which he or she does not believe to be true and correct as to any material matter, which omits any material information, or which is false, fraudulent, or counterfeit.

2.

Any person who commits tax fraud as set forth in subsection 1. above, shall be guilty of a class A misdemeanor.

(Added by L.L. No. 16-2018 , § 9)