1999 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 198 Estate Taxes
198.39 False statement in return; penalty.
1198.39 False statement in return; penalty.--Whoever knowingly makes any false statement in any notice, affidavit, or return required to be filed or made under this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
History.--s. 27, ch. 16015, 1933; CGL 1936 Supp. 7473(3-a); s. 99, ch. 71-136; s. 63, ch. 87-6; s. 37, ch. 87-101; s. 12, ch. 91-224; s. 9, ch. 99-208.
1Note.--Section 9(2), ch. 99-208, provides that "[t]his section shall take effect January 1, 2000, and shall apply with respect to decedents whose death occurs on or after that date."
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