Section 76-8-407 - Refusing to give accurate tax assessment information(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.(2) An actor commits refusing to give accurate tax assessment information if the actor: (a) unlawfully refuses, upon demand, to give to a county assessor or deputy county assessor a list of the actor's property subject to taxation, or to swear to such list; or(b) gives a false name, or fraudulently refuses to give the actor's true name when demanded by the county assessor or deputy county assessor in the discharge of the assessor's official duties.(3) A violation of Subsection (2) is a class B misdemeanor.Amended by Chapter 96, 2024 General Session ,§ 72, eff. 5/1/2024.Enacted by Chapter 196, 1973 General Session