TITLE 15. TAXATION

CHAPTER 63. FIRST-TIME HOME BUYER SAVINGS ACCOUNT

Part 2. Account Administration

False Claims Prohibited

15-63-205. False claims prohibited. A person who knowingly prepares or causes to be prepared a false claim, receipt, statement, or billing to justify the withdrawal of money from an account is subject to the provisions of 15-61-205.

History: En. Sec. 7, Ch. 544, L. 1997.