false return

A criminal offense by a census officer or employee, consisting in wilfully and knowingly making a false certificate or fictitious return. 14 Am J2d Census § 8. A return of process by a sheriff or other officer to whom the writ was issued for service which is false in reference to the acts performed by him in respect of the writ or other facts regarding the service or attempted service which it is his duty to report on the return. 47 Am J1st Sher § 78. An income tax return falsified for the purpose of evading the tax owing by the taxpayer. Capone v United States (CA7 Ill) 51 F2d 609, 76 ALR 1534, cert den 284 US 669, 76 L Ed 566, 52 S Ct 44. The wilful making, subscribing and verifying of a return which he does not believe to be true and correct by one liable for an internal revenue tax 34 Am J2d Fed Tax ¶ 9386. A return of taxable property falsified with intent to deceive or mislead or with culpable negligence. Ratterman v Ingalls, 48 Ohio St 468, 28 NE 168, 171.