Current through Register Vol. 54, No. 50, December 14, 2024
Section 403.6 - Fraudulent claims(a) If the Department of Revenue determines that a claim is excessive and filed with fraudulent intent, it shall disallow the claim in full and a penalty of 25% of the amount claimed shall be imposed. The penalty and the amount of the disallowed claim, if the claim has been paid, shall bear interest at the rate of 1/2 of 1% per month from the date of the claim until repaid. The claimant and any person who assisted in the preparation or filing of a fraudulent claim shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine not exceeding $1,000, or undergo imprisonment not exceeding 1 year or both.(b) A claim, shall be disallowed if the claimant received title to the homestead primarily for the purpose of receiving a property tax rebate.