They were accused of making fictitious trades and disseminating "materially false optimistic statements" about the company.

Because that return did not disclose any information about the 1985 securities sales, it was materially false.

Intentional filing of materially false tax returns is considered tax fraud, and is a criminal offence.

Chemetco hampered the investigation of its illegal activity by making materially false statements.

His son, Sholom, pled guilty to making a materially false statement to the EPA.

The papers accused them of issuing "materially false and misleading financial statements" for the 1992 fiscal year and the first half of the 1993 year.

"Failure to have a legally defensible process" can lead to "materially false" disclosures, he said.

New York officials said Ms. Byron-Marasek had provided them with "materially false or inaccurate statements."

A fourth proposal would impose prison sentences of up to 20 years for "materially false" statements or writings that impugn the state.

(II) otherwise determined by the Administrator to be materially false.