Montana Title 15. Taxation § 15-6-704. State property tax assistance--penalty for false or fraudulent application

A person who files a false or fraudulent certification of primary residence for state property tax assistance under 15-6-703 is subject to criminal prosecution under the provisions of 45-7-202 and may be prohibited from claiming state property tax assistance for up to 10 years.  If false or fraudulent property tax assistance has been issued by the county, the amount of assistance granted may be recovered as any other tax owed the county.  If property tax assistance becomes due and owing, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.