New Hampshire RSA — Title V (Taxation)
RSA 78-B:7
False Statements. –
Official textgencourt.state.nh.us
If any purchaser, grantee, assignee, transferee, seller, grantor, assignor or transferor who is a party to a transfer of real estate or an interest in real estate falsely states in writing upon any instrument to be recorded or upon the declaration of consideration required by RSA 78-B:10 that no tax is due, or attaches to the instrument indicia of tax paid that indicate a purchase price or consideration less than the actual price or consideration, he or she shall be subject to a civil penalty of 100 percent of the amount of additional taxes determined to be due, in lieu of the provisions of RSA 21-J:33.
Source: view the official text
In this chapter (17 sections)
- 78-B:1 · Transfer Tax. –
- 78-B:1-a · Definitions. –
- 78-B:2 · Exceptions. –
- 78-B:3 · Evidence of Payment. –
- 78-B:4 · Payment of Tax. –
- 78-B:5 · Indicia of Tax Paid. –
- 78-B:6 · Recording. –
- 78-B:7 · False Statements. –
- 78-B:7-a · Interest. –
- 78-B:8 · Administration. –
- 78-B:9 · Authority to Audit. –
- 78-B:9-a · Procedure for Assessment or Refund of Tax. –
- 78-B:10 · Declaration of Consideration Required. –
- 78-B:10-a · Repealed by 1999, 17:58, II, eff. April 29, 1999. –
- 78-B:11 · Taxpayer Records. –
- 78-B:12 · Repealed by 1991, 163:43, XXVII, eff. May 27, 1991. –
- 78-B:13 · Distribution of Funds. –