Penalties, pursuant to RSA 198:59, shall be assessed in cases of:
- (a) Understatement of household income;
- (b) A claimant’s submission of a claim for a homestead not owned by the claimant;
- (c) A claimant’s submission of a claim for relief in which the claimant has not resided in the homestead on April 1 of the year for which the claim is made;
- (d) Overstatement or understatement of the number of adult members that reside in the homestead;
- (e) Overstatement of the assessed value of the claimant’s homestead;
- (f) A claimant’s submission of a claim for more than one homestead; or
- (g) Inclusion of property outside the definition of “homestead” as defined in RSA 198:56,II.
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00 New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03; ss by #9946, eff 6-23-11; ss by #12923, eff 11-26-19