(35 ILCS 200/25-40)
Fraudulent return or schedule.
Any person who, with intent to
defeat or evade the law in relation to the assessment of property, delivers or
discloses to any assessor or deputy assessor a false or fraudulent list, return
or schedule of his or her property not exempted by law from taxation, is guilty
of a Class A misdemeanor.
(Source: P.A. 77-2236; 88-455.)