Arizona § 42-15055 - Failing to file report; false information; classification; evading tax; penalty
Full text of Arizona Arizona Revised Statutes § 42-15055 — Failing to file report; false information; classification; evading tax; penalty, with citation guidance and answers to common questions.
§ 42-15055. Failing to file report; false information; classification; evading tax; penalty
A. A person who knowingly fails to file any report of taxable property that is required by this article or to supply any information that is required by the assessor or the deputy assessor or who knowingly makes, renders, signs or verifies any false or fraudulent information is guilty of a class 2 misdemeanor.
B. A person who knowingly fails or refuses to furnish the assessor with such information or material as demanded under section 42-15052 is guilty of a class 2 misdemeanor.
C. If the person fails to deliver the report as required by section 42-15052, the assessor shall add a penalty of an additional ten per cent to the value of the property for the tax year.
D. If the person fails to file the report as required by section 42-15053, the assessor shall add a penalty of an additional ten per cent to the value of the property for the tax year. If the person fails to prepare and deliver the report within the specified period, but within thirty days thereafter, the assessor may abate all or part of the penalty.
E. Any property that is knowingly concealed, removed, transferred or misrepresented by the owner or agent of the owner to evade taxation is liable, on discovery, for the amount of the taxes due determined pursuant to section 42-15054, plus a penalty equal to the amount of taxes due for the year in which the discovery was made.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-15055
What does Arizona Revised Statutes § 42-15055 cover?
Section 42-15055 ("Failing to file report; false information; classification; evading tax; penalty") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-15055?
A common citation format is "Arizona Revised Statutes § 42-15055" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-15055 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.