REVENUE DIVISION OF DEPARTMENT OF TREASURY
Act 122 of 1941
205.27 Prohibited conduct; violation; penalties; enforcement.
Sec. 27.
(1) In the performance of the duties and responsibilities required by a statute, the administration of which is subject to this act, a person shall not do any of the following:
(a) Fail or refuse to make a return or payment within the time specified, make a false or fraudulent return or payment, or make a false statement in a return or payment.
(b) Aid, abet, or assist another in an attempt to evade the payment of a tax, or a part of a tax, or file a false claim for credit as provided in statutes administered under this act.
(c) Make or permit to be made for himself or herself or for any other person a false return or payment, a false statement in a return or payment, or a false claim for credit or refund, either in whole or in part.
(2) A person who violates a provision of this section with intent to defraud or to evade or assist in defrauding or evading the payment of a tax, or a part of a tax, is guilty of a felony, punishable by a fine of not more than $5,000.00, or imprisonment for not more than 5 years, or both.
(3) In addition to the penalties provided in subsection (2), a person who knowingly swears to or verifies a false or fraudulent return or a false or fraudulent payment, or a return or payment containing a false or fraudulent statement, with the intent to aid, abet, or assist in defrauding the state, is guilty of perjury, punishable in the manner provided by law.
(4) A person who is not in violation pursuant to subsection (2), but who knowingly violates any other provision of this act, or of any statute administered under this act, is guilty of a misdemeanor, punishable by a fine of not more than $1,000.00, or imprisonment for not more than 1 year, or both.
(5) The attorney general and the prosecuting attorney of each county of this state have concurrent power to enforce this act.
History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1991, Act 83, Imd. Eff. July 18, 1991
Compiler's Notes:
Enacting section 4 of Act 162 of 1980 provides:
"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the state board of tax appeals filed prior to the effective date of this act shall proceed as follows:
"(a) A matter which has not been heard on or before January 1, 1981, shall be transferred to the tax tribunal as of January 1, 1981.
"(b) A matter which has been heard on or before January 1, 1981 shall be completed by the board and a decision issued before December 31, 1981.
"(c) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."
Act 138 of 1981 purported to amend enacting sections 3 and 4 of Act 162 of 1980 to read as follows:
"Section 3. Sections 7, 8, and 9 of Act No. 122 of the Public Acts of 1941, as amended, being sections 205.7, 205.8, and 205.9 of the Compiled Laws of 1970, are repealed effective September 30, 1982.
"Section 4. (1) This amendatory act shall take effect September 16, 1980. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective September 16, 1980. An appeal to the state board of tax appeals filed prior to September 16, 1980 shall proceed as follows:
"(a) A matter which has not been heard, and submitted to the board for decision, on or before January 1, 1982 shall be transferred to the tax tribunal as of January 1, 1982.
"(b) A matter which has been heard, and submitted to the board for decision, on or before January 1, 1982 shall be completed and a decision issued before September 30, 1982.
"(2) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."
However, the provisions of Act 162 of 1980 had already taken effect prior to October 29, 1981, the effective date of Act 138 of 1981.
PopularName Notes:
Revenue Act
Notes of Decisions
Cited in
27
cases (
3 in the last 5 years), 1982–2024 · leading case:
People v. Schmidt, 455 N.W.2d 430 (Mich. Ct. App. 1990).
People v. Schmidt, 455 N.W.2d 430 (Mich. Ct. App. 1990).
· cites it 18× “The latter became effective on September 17, 1980, and added MCL 205.27; MSA 7.657(27) to the section of the taxation acts which deals with the revenue division of the Department of Treasury.”
People v. Rodriguez, 620 N.W.2d 13 (Mich. 2000).
· cites it 2× “MCL 205.27(2); MSA 7.657(27)(2). They included (a) a 1985 one-ton Ford cube van that was painted with the name of the defendant’s carpet business, (b) a 1988 Pontiac Bonneville that was titled in the name of the defendant’s wife and that she sometimes drove, (c) a 1988 Chevrolet…”
People v. Paasche, 525 N.W.2d 914 (Mich. Ct. App. 1994).
· cites it 2× “MCL 205.27(2); MSA 7.657(27)(2). 6 We do not suggest wrongdoing on the part of the Paasches’ attorney or accountant.”
Kivela v. Dep't of Treasury, 536 N.W.2d 498 (Mich. 1995).
· cites it 2× “In addition, one would intuitively presume that the type of individual that the jeopardy statute is aimed at will be closely connected to situations in which the basis of the underlying tax, i.”
People v. Dry Land Marina, Inc, 437 N.W.2d 391 (Mich. Ct. App. 1989).
“Dry Land Marina (hereafter defendant), a retail seller of watercraft, was charged with eight counts of sales tax fraud, MCL 205.27; MSA 7.657(27). Four of defendant’s officers/salesmen were also charged with aiding and abetting tax fraud.”
People v. Queenan, 404 N.W.2d 693 (Mich. Ct. App. 1987).
· cites it 2× “and MCL 205.27; MSA 7.521 et seq. and MSA 7.657(27), and of possession of marijuana with intent to deliver, MCL 333.”
People v. Safiedine, 414 N.W.2d 143 (Mich. Ct. App. 1987).
“and MCL 205.27; MSA 7.657(27). Defendant was sentenced to five years’ probation with the first three and last eight months to be served in the Wayne County Jail.”
Hojeije v. Dep't of Treasury, 688 N.W.2d 512 (Mich. Ct. App. 2004).
“MCL 205.27 makes this a felony if it is done with intent to defraud or to evade the tax.”
People v. Safiedine, 394 N.W.2d 22 (Mich. Ct. App. 1986).
“Following a jury trial, defendant was convicted of filing a false or fraudulent sales tax return, MCL 205.27; MSA 7.657(27). He was sentenced to four years probation, the first year to be served in the Detroit House of Correction, and ordered to pay tax deficiencies and…”
People v. Childress, 395 N.W.2d 245 (Mich. Ct. App. 1986).
· cites it 4× “758, and filing a fraudulent income tax return, MCL 205.27(4); MSA 7.657(27)(4); Lucille Billow of aiding and abetting, failure to keep public money safe, MCL 750.”
People v. Rodriguez, 601 N.W.2d 134 (Mich. Ct. App. 1999).
· cites it 4× “§ 205.27(2); MSA 7.657(27)(2), and two counts of misdemeanor use tax evasion, M.”
People v. Harajli, 428 N.W.2d 781 (Mich. Ct. App. 1988).
“Defendants were charged with several counts of sales tax evasion in violation of MCL 205.27; MSA 7.657(27). Defendants moved to Suppress and exclude from evidence financial documents seized pursuant to search warrants.”
— Mich. Comp. Laws § 205.27(1)(a) — 8 cases
People v. Schmidt, 455 N.W.2d 430 (Mich. Ct. App. 1990).
“The latter became effective on September 17, 1980, and added MCL 205.27; MSA 7.657(27) to the section of the taxation acts which deals with the revenue division of the Department of Treasury.”
— Mich. Comp. Laws § 205.27(15)(b) — 1 case
— Mich. Comp. Laws § 205.27(2) — 5 cases
People v. Rodriguez, 620 N.W.2d 13 (Mich. 2000).
“MCL 205.27(2); MSA 7.657(27)(2). They included (a) a 1985 one-ton Ford cube van that was painted with the name of the defendant’s carpet business, (b) a 1988 Pontiac Bonneville that was titled in the name of the defendant’s wife and that she sometimes drove, (c) a 1988 Chevrolet…”
People v. Paasche, 525 N.W.2d 914 (Mich. Ct. App. 1994).
“MCL 205.27(2); MSA 7.657(27)(2). 6 We do not suggest wrongdoing on the part of the Paasches’ attorney or accountant.”
People v. Rodriguez, 601 N.W.2d 134 (Mich. Ct. App. 1999).
“§ 205.27(2); MSA 7.657(27)(2), and two counts of misdemeanor use tax evasion, M.”
— Mich. Comp. Laws § 205.27(4) — 3 cases
People v. Rodriguez, 620 N.W.2d 13 (Mich. 2000).
“MCL 205.27(2); MSA 7.657(27)(2). They included (a) a 1985 one-ton Ford cube van that was painted with the name of the defendant’s carpet business, (b) a 1988 Pontiac Bonneville that was titled in the name of the defendant’s wife and that she sometimes drove, (c) a 1988 Chevrolet…”
People v. Childress, 395 N.W.2d 245 (Mich. Ct. App. 1986).
“758, and filing a fraudulent income tax return, MCL 205.27(4); MSA 7.657(27)(4); Lucille Billow of aiding and abetting, failure to keep public money safe, MCL 750.”
People v. Rodriguez, 601 N.W.2d 134 (Mich. Ct. App. 1999).
“§ 205.27(2); MSA 7.657(27)(2), and two counts of misdemeanor use tax evasion, M.”
— Mich. Comp. Laws § 205.27(a) — 2 cases
— Mich. Comp. Laws § 205.27(l)(a) — 5 cases
People v. Schmidt, 455 N.W.2d 430 (Mich. Ct. App. 1990).
“The latter became effective on September 17, 1980, and added MCL 205.27; MSA 7.657(27) to the section of the taxation acts which deals with the revenue division of the Department of Treasury.”
People v. Paasche, 525 N.W.2d 914 (Mich. Ct. App. 1994).
“MCL 205.27(2); MSA 7.657(27)(2). 6 We do not suggest wrongdoing on the part of the Paasches’ attorney or accountant.”
People v. Queenan, 404 N.W.2d 693 (Mich. Ct. App. 1987).
“and MCL 205.27; MSA 7.521 et seq. and MSA 7.657(27), and of possession of marijuana with intent to deliver, MCL 333.”
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