Arizona Revised Statutes

Ariz. Rev. Stat. § 42-15055 (2026)

Failing to file report; false information; classification; evading tax; penalty

✓ current as of May 2026

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A. A person who knowingly fails to file any report of taxable property that is required by this article or to supply any information that is required by the assessor or the deputy assessor or who knowingly makes, renders, signs or verifies any false or fraudulent information is guilty of a class 2 misdemeanor.

B. A person who knowingly fails or refuses to furnish the assessor with such information or material as demanded under section 42-15052 is guilty of a class 2 misdemeanor.

C. If the person fails to deliver the report as required by section 42-15052, the assessor shall add a penalty of an additional ten per cent to the value of the property for the tax year.

D. If the person fails to file the report as required by section 42-15053, the assessor shall add a penalty of an additional ten per cent to the value of the property for the tax year. If the person fails to prepare and deliver the report within the specified period, but within thirty days thereafter, the assessor may abate all or part of the penalty.

E. Any property that is knowingly concealed, removed, transferred or misrepresented by the owner or agent of the owner to evade taxation is liable, on discovery, for the amount of the taxes due determined pursuant to section 42-15054, plus a penalty equal to the amount of taxes due for the year in which the discovery was made.

Notes of Decisions

Cited in 1 case, 2015–2015 · leading case: Phoenix Cement v. Yavapai (Ariz. Ct. App. 2015).

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Phoenix Cement v. Yavapai (Ariz. Ct. App. 2015). · cites it 4× “Penalties and Interest ¶34 After determining the County was entitled to an increase in the plant’s full cash values for tax years 2010 and 2011 based on the addition of the escaped property, the tax court applied a ten percent penalty to the value of the escaped property…”

— Ariz. Rev. Stat. § 42-15055(C) — 1 case

Phoenix Cement v. Yavapai (Ariz. Ct. App. 2015). “Penalties and Interest ¶34 After determining the County was entitled to an increase in the plant’s full cash values for tax years 2010 and 2011 based on the addition of the escaped property, the tax court applied a ten percent penalty to the value of the escaped property…”

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