Motor carriers road tax. Fraudulent reports, §48-9-41. Motor fuel taxes. False or fraudulent reports, §48-9-16. Distributors, §48-9-13. Property taxes. Homestead exemption. Fraudulent claims, §48-5-51. Sales and use taxes. False or fraudulent returns, §48-8-8. Penalties in addition to other penalties, §48-8-66. Taxation. Exemption certificates. Fraudulent use to evade taxes, §48-1-7. False or fraudulent statements, §48-1-6. Tobacco and alternative nicotine products taxes. Deficiency due to fraudulent intent to evade tax, §48-11-12. False or fraudulent reports, §48-11-26. Stamps, §48-11-28. FREEPORT LAW. Level 1, §§48-5-48.1, 48-5-48.2. Timeliness of filings, §48-5-48.7. Level 2, §§48-5-48.5, 48-5-48.6. Timeliness of filings, §48-5-48.7. FREEPORT PROPERTY TAX EXEMPTION. Level 1, §§48-5-48.1, 48-5-48.2. Timeliness of filings, §48-5-48.7. FREEPORT PROPERTY TAX EXEMPTION —Cont’d Level 2, §§48-5-48.5, 48-5-48.6. Timeliness of filings, §48-5-48.7. FRONTAGE. Highways, roads and streets, §48-5-357. FUEL OILS.