A person who makes a false statement, with intent to obtain the property tax deduction provided in either IC 6-1.1-12-13 (before its expiration) or IC 6-1.1-12-14 when the person is not entitled to the deduction, commits a Class B misdemeanor.

[Pre-1975 Property Tax Recodification Citations: 6-1-6-3; 6-1-7-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.608; P.L.68-2025, SEC.81; P.L.230-2025, SEC.56; P.L.157-2026, SEC.91.