Minnesota § 293.12 - FALSE REPORT; PERJURY

Full text of Minnesota Minnesota Statutes § 293.12 — FALSE REPORT; PERJURY, with citation guidance and answers to common questions.

§ 293.12. FALSE REPORT; PERJURY

Any person who, for the purpose of evading the payment of the tax herein provided, or any part thereof, makes any false return or report, shall, in addition to the tax provided by this chapter, pay a penalty of 50 percent of the amount of the tax; and any person who shall knowingly make, under oath, any false report or return required by this chapter shall be guilty of perjury; and, upon conviction thereof, shall be punished therefor as provided by law.

History:

(2394-102) Ex1937 c 91 s 12

Official Publication of the State of Minnesota
Revisor of Statutes

Frequently Asked Questions About Minnesota § 293.12

What does Minnesota Statutes § 293.12 cover?

Section 293.12 ("FALSE REPORT; PERJURY") is part of the Minnesota Statutes, the codified statutory law of Minnesota. 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 Minnesota § 293.12?

A common citation format is "Minnesota Statutes § 293.12" (Minnesota). 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 Minnesota law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.

How does Minnesota § 293.12 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota 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 Minnesota.