Section 211.21 - Willful neglect or refusal to make statement; penalty; report. - Michigan Statutes

THE GENERAL PROPERTY TAX ACT (EXCERPT)
Act 206 of 1893

211.21 Willful neglect or refusal to make statement; penalty; report.

Sec. 21.

If a person, member of a firm, or officer of a corporation willfully neglects or refuses to make out and deliver a statement required under section 18 or falsely answers or refuses to answer questions concerning his or her property or property under his or her control as required by this act, that person is guilty of a misdemeanor, punishable by imprisonment in the county jail for not less than 30 days or more than 6 months, or by a fine of not less than $100.00 or more than $1,000.00, or both. If a supervisor, assessing officer, or member of the state tax commission is satisfied that a person is liable under this section, he or she shall report the case to the prosecuting attorney of the county in which the property is located.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3844 ;-- Am. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- CL 1915, 4015 ;-- CL 1929, 3409 ;-- CL 1948, 211.21 ;-- Am. 1996, Act 126, Imd. Eff. Mar. 13, 1996
Popular Name: Act 206