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Sec. 43.05.075. Concealing or falsifying evidence.

AK Stat § 43.05.075 (2019) (N/A)
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A person may not knowingly, in connection with a compromise or offer of a compromise under AS 43.05.070 or in connection with a closing agreement or offer to enter a closing agreement under AS 43.05.060,

(1) conceal from an officer or employee of the state property belonging to the estate of the taxpayer or other person liable for the tax; or

(2) receive, destroy, mutilate, or falsify a book, document, or record or make a false statement under oath relating to the estate or the financial condition of the taxpayer or other person liable for the tax.

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Sec. 43.05.070. Compromise of tax or penalty.
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Sec. 43.05.080. Adoption of regulations.