Vermont § 6071 - Excessive and fraudulent claims [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]

§ 6071. Excessive and fraudulent claims [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]

• (a) In any case in which it is determined under the provisions of this title that a claim
  is or was excessive and was filed with fraudulent intent, the claim shall be disallowed
  in full and the Commissioner may impose a penalty equal to the amount claimed. A disallowed
  claim may be recovered by assessment as income taxes are assessed. The assessment,
  including assessment of penalty, shall bear interest from the date the claim was credited
  against property tax or income tax or paid by the State until repaid by the claimant
  at the rate per annum established from time to time by the Commissioner pursuant to
  section 3108 of this title. The claimant in that case, and any person who assisted in the preparation of filing
  of such excessive claim or supplied information upon which the excessive claim was
  prepared, with fraudulent intent, shall be fined not more than $1,000.00 or be imprisoned
  not more than one year, or both. (b) In any case in which it is determined that a claim is or was excessive, the Commissioner
  may impose a 10 percent penalty on such excess, and if the claim has been paid or
  credited against property tax or income tax otherwise payable, the credit shall be
  reduced or canceled and the proper portion of any amount paid shall be similarly recovered
  by assessment as income taxes are assessed, and such assessment shall bear interest
  at the rate per annum established from time to time by the Commissioner pursuant to
  section 3108 of this title from the date of payment or, in the case of credit of a property tax bill under section 6066a of this title, from December 1 of the year in which the claim is filed until refunded or paid. (c) In any case in which a homestead is rented by a person from another person under circumstances
  deemed by the Commissioner to be not at arms-length, the Commissioner may determine
  the rent constituting property tax for purposes of this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2007, No. 190 (Adj. Sess.), § 45.) § 6071. Excessive and fraudulent claims [Effective July 1, 2028 if contingency met; see also
  32 V.S.A. chapter 154 effective until contingency met, set out above] (a) In any case in which it is determined under the provisions of this title that a claim
  is or was excessive and was filed with fraudulent intent, the claim shall be disallowed
  in full and the Commissioner may impose a penalty equal to the amount claimed. A disallowed
  claim may be recovered by assessment as income taxes are assessed. The assessment,
  including assessment of penalty, shall bear interest from the date the claim was credited
  against property tax or income tax or paid by the State until repaid by the claimant
  at the rate per annum established from time to time by the Commissioner pursuant to
  section 3108 of this title. The claimant in that case, and any person who assisted in the preparation of filing
  of such excessive claim or supplied information upon which the excessive claim was
  prepared, with fraudulent intent, shall be fined not more than $1,000.00 or be imprisoned
  not more than one year, or both. (b) In any case in which it is determined that a claim is or was excessive, the Commissioner
  may impose a 10 percent penalty on such excess, and if the claim has been paid or
  credited against property tax or income tax otherwise payable, the municipal property
  tax credit or homestead exemption shall be reduced or canceled and the proper portion
  of any amount paid shall be similarly recovered by assessment as income taxes are
  assessed, and such assessment shall bear interest at the rate per annum established
  from time to time by the Commissioner pursuant to section 3108 of this title from the date of payment or, in the case of credit of a municipal property tax bill
  under section 6066a of this title, from December 1 of the year in which the claim is filed until refunded or paid. (c) In any case in which a homestead is rented by a person from another person under circumstances
  deemed by the Commissioner to be not at arms-length, the Commissioner may determine
  the rent constituting property tax for purposes of this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2007, No. 190 (Adj. Sess.), § 45; 2025, No. 73, § 52, contingently eff. July 1, 2028.)