76-8-407. Refusing to give accurate tax assessment information.
(1) Terms defined in Sectionsandapply to this section. 76-1-101.5 76-8-101
(2) An actor commits refusing to give accurate tax assessment information if the actor: unlawfully refuses, upon demand, to give to a county assessor or deputy county assessor a list of the actor's property subject to taxation, or to swear to such list; or gives a false name, or fraudulently refuses to give the actor's true name when demanded by the county assessor or deputy county assessor in the discharge of the assessor's official duties.
(3) A violation of Subsection (2) is a class B misdemeanor.