{"data":{"id":"us-mi/mich.-comp.-laws-777.12a","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 777.12a","heading":"Chapters 200 to 219; felonies.","body":"Sec. 12a.\n\nThis chapter applies to the following felonies enumerated in chapters 200 to 219 of the Michigan Compiled Laws:\n\nM.C.L. Category Class Description Stat Max 205.27(1)(a) Pub trst G Failure to file or false tax return or payment 5 205.27(1)(b) Pub trst G Aiding and abetting tax evasion or filing false returns 5 205.27(1)(c) Pub trst G Making/permitting false tax returns or payments 5 205.27(3) Pub trst G False tax returns/perjury 15 205.28(1)(e) Pub trst G State employee compromising taxes 5 205.28(1)(f) Pub trst G Unauthorized disclosure of tax information 5 205.428(2) Pub trst G Tobacco products tax act violations 5 205.428(3) Pub trst G Illegal sale of cigarettes or other tobacco products with wholesale price of $250.00 or more 5 205.428(6) Pub trst F Illegal tobacco stamp or tobacco stamp device 10 205.428(7) Pub trst G Illegal vending machine license, disk, or marker 5 207.118a Pub ord G Gasoline tax - embezzlement over $100 10 207.119 Pub trst G Gasoline or motor fuel tax violation 4 207.127c Pub ord G Diesel fuel tax - embezzlement over $100 10 207.754(3) Pub trst G State treasurer - municipality tax - divulging confidential information 5\n\nM.C.L.\n\nCategory\n\nClass\n\nDescription\n\nStat Max\n\n205.27(1)(a)\n\nPub trst\n\nG\n\nFailure to file or false tax return or payment\n\n5\n\n205.27(1)(b)\n\nPub trst\n\nG\n\nAiding and abetting tax evasion or filing false returns\n\n5\n\n205.27(1)(c)\n\nPub trst\n\nG\n\nMaking/permitting false tax returns or payments\n\n5\n\n205.27(3)\n\nPub trst\n\nG\n\nFalse tax returns/perjury\n\n15\n\n205.28(1)(e)\n\nPub trst\n\nG\n\nState employee compromising taxes\n\n5\n\n205.28(1)(f)\n\nPub trst\n\nG\n\nUnauthorized disclosure of tax information\n\n5\n\n205.428(2)\n\nPub trst\n\nG\n\nTobacco products tax act violations\n\n5\n\n205.428(3)\n\nPub trst\n\nG\n\nIllegal sale of cigarettes or other tobacco products with wholesale price of $250.00 or more\n\n5\n\n205.428(6)\n\nPub trst\n\nF\n\nIllegal tobacco stamp or tobacco stamp device\n\n10\n\n205.428(7)\n\nPub trst\n\nG\n\nIllegal vending machine license, disk, or marker\n\n5\n\n207.118a\n\nPub ord\n\nG\n\nGasoline tax - embezzlement over $100\n\n10\n\n207.119\n\nPub trst\n\nG\n\nGasoline or motor fuel tax violation\n\n4\n\n207.127c\n\nPub ord\n\nG\n\nDiesel fuel tax - embezzlement over $100\n\n10\n\n207.754(3)\n\nPub trst\n\nG\n\nState treasurer - municipality tax - divulging confidential information\n\n5","path":["MI Code","Chapter 760","Act Act-175-of-1927"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-777-12a","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"499deb2e2921f57f3be728e5f354a031eabea2670e72be6631f9e69bca20a835","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-777.12","next":"us-mi/mich.-comp.-laws-777.12b"},"notice":"GroundRules: Original legal text. Not legal advice."}