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.
False statement in return; penalty
Fla. Stat. § 198.39 — under Chapter 198.
Fla. Stat. § 198.39