Maine 4.26.7206 False Statements on Income Tax Return, 26 U.S.C. Sec. 7206(1), is a federal statute that makes it a crime to knowingly make false statements or representations on a federal income tax return. This includes filing a return containing false information, or willfully aiding in the preparation of an income tax return that contains false information. There are two types of false statements that can be made on a federal income tax return: fraud and negligence. Fraudulent tax returns are those that contain intentional false statements or omissions of material facts, while negligent tax returns are those that contain unintentional false statements or omissions of material facts. The penalty for violating Maine 4.26.7206 False Statements on Income Tax Return, 26 U.S.C. Sec. 7206(1), is a fine of up to $100,000, or imprisonment for up to three years, or both.