IC 6-1.1-37-3: False information in return or document; offense

Sec. 3. A person commits a Level 6 felony if:

(1) the person makes and subscribes a property tax return, statement, or document (except a statement described in section 4 or 5 of this chapter) that the person does not believe is correct in every material respect; and

(2) the return, statement, or document is certified to as to the truth of the information appearing in it.