Any person who willfully files with the department, or who willfully signs for filing with the department, a materially false or materially misleading financial statement or document in support thereof required by law or rule, with intent to deceive and with knowledge that the statement or document is materially false or materially misleading, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

History.--s. 2, ch. 93-410.