Kenai Peninsula Borough |
Code of Ordinances |
Title 5. REVENUE AND FINANCE |
Chapter 5.12. REAL PROPERTY AND PERSONAL PROPERTY TAXES |
§ 5.12.117. Real property tax—Exemptions—False representations prohibited—Penalties.
A.
No person shall file with the borough any application for exemption from real property valuation or taxation if the application contains any false representations.
B.
A violation of this section is a misdemeanor punishable by a fine of not more than $500.00 and by imprisonment not to exceed 30 days, or both.
C.
Any exemption granted on the basis of any false representations shall be revoked, and the liability for all taxes, penalties and interest shall remain.
(Ord. No. 78-63, § 1, 1978)