Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 5. Administration of Revenue Laws
Section 75. Concealing or Falsifying Evidence.
previous: Section 70. Compromise of Tax or Penalty.
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AS 43.05.075. Concealing or Falsifying Evidence.

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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