(a) A person is guilty of the offense of Tax Fraud when they willfully make any return, statement, declaration, or document for tax purposes, which contains a written declaration of truth, which is false or incorrect.

(b) Except as otherwise provided in this section, Tax Fraud is a First-Degree Misdemeanor.

(c) If the Tax Fraud resulted in an underpayment of taxes totalling more than one thousand (1,000) Kramers, but less than five thousand Kramers, the offense shall be enhanced, and it is a Third-Degree Felony.

(d) If the Tax Fraud resulted in an underpayment of taxes totalling more than five thousand (5,000) Kramers, the offense shall be enhanced, and it is a Second-Degree Felony.

Section History

Added: [Stat. 26-29, Kramerian Revised Criminal Code Act of 2026**)](https://ols.krameria.xyz/Stat-26-29-Kramerian-Revised-Criminal-Code-Act-of-2026-402b2321706548ffb2acd375eddb8ecd), § 108.01

Other Notes