2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.120 - Claim for Exemption; Prohibited Conduct; Violations; Penalties; Enforcement; Applicability of Penalty Provisions.

211.120 Claim for exemption; prohibited conduct; violations; penalties; enforcement; applicability of penalty provisions.
Sec. 120.
(1) A person claiming an exemption under section 7cc shall not do any of the following:
(a) Make a false or fraudulent affidavit claiming an exemption or a false statement on an affidavit claiming an exemption.
(b) Aid, abet, or assist another in an attempt to wrongfully obtain an exemption.
(c) Make or permit to be made for himself or herself or for any other person a false affidavit claiming an exemption or a false statement on an affidavit claiming an exemption, either in whole or in part.
(d) Fail to rescind an exemption after the property subject to that exemption is no longer a principal residence as defined in section 7dd.
(e) Claim a substantially similar exemption, deduction, or credit on property in another state, as prohibited by section 7cc(3).
(2) A person who violates a provision of subsection (1) with the intent to wrongfully obtain or attempt to obtain an exemption under section 7cc is guilty of a misdemeanor punishable by imprisonment of not more than 1 year and punishable by a fine of not more than $5,000.00 or public service of not more than 1,500 hours, or both.
(3) In addition to the penalties provided in subsection (2), a person who knowingly swears to or verifies an affidavit claiming an exemption under section 7cc, or an affidavit claiming any exemption under section 7cc that contains a false or fraudulent statement, with the intent to aid, abet, or assist in defrauding this state or a political subdivision of this state, is guilty of perjury, a misdemeanor punishable by imprisonment of not more than 1 year and punishable by a fine of not more than $5,000.00 or public service of not more than 1,500 hours, or both.
(4) A person who does not violate a provision of subsection (1), but who knowingly violates any other provision of this act with the intent to defraud this state or a political subdivision of this state, is guilty of a misdemeanor punishable by a fine of not more than $1,000.00 or public service of not more than 500 hours, or both.
(5) The attorney general and the prosecuting attorney of each county of this state have concurrent power to enforce this act.
(6) The penalty provisions set forth in subsections (2), (3), and (4) do not apply to a violation of subsection (1) or any other provision of this act occurring before December 31, 1995.
History:
Add. 1995, Act 74, Eff. Dec. 31, 1994 ;-- Am. 2003, Act 140, Eff. Jan. 1, 2004 ;-- Am. 2017, Act 122, Imd. Eff. Oct. 5, 2017
Compiler's Notes:
Former MCL 211.120, which required banks and other financial institutions to file annual stockholder statements, was repealed by Act 215 of 1970, Imd. Eff. Oct. 4, 1970.Section 2 of Act 74 of 1995 provides:“This amendatory act is retroactive and shall take effect December 31, 1994.”