Relates to the liability of a person who makes or uses a false record or statement material to an obligation to pay money to the state or a local government under the tax law

Relates to the liability of a person who makes or uses a false record or statement material to an obligation to pay money to the state or a local government under the tax law, or who conceals or improperly avoids or decreases an obligation to pay money to the state or a local government under the tax law.