Sec. 1306. A person who makes a false statement in connection with a refund or credit application under section 904.1 of this chapter, or who collects or causes to be repaid to a person money to which that person is not entitled commits a Class B infraction.
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-1991, SEC.63.
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