9.41 Filing False Tax Return (Misdemeanor) is a criminal offense that occurs when a person knowingly and willfully files a false tax return with the IRS or a state tax authority. This offense is typically classified as a misdemeanor and is punishable by fines, imprisonment, or both. Types of false tax returns may include filing a fraudulent return, failing to report income, claiming false deductions or credits, or omitting information from a return. Additionally, a person may be charged with 9.41 Filing False Tax Return (Misdemeanor) if they are found to have attempted to interfere with the administration of tax laws.