A person who makes a false statement, with intent to obtain the property tax deduction provided in either IC 6-1.1-12-13 or IC 6-1.1-12-14, when he is not entitled to the deduction, commits a Class B misdemeanor.
IC 6-1.1-37-4
Pre-1975 Property Tax Recodification Citations: 6-1-6-3; 6-1-7-3.