350.78. The offences referred to in section 350.71, subparagraph 7 of the second paragraph of section 350.72 and the first paragraph of section 350.73 are the following:(1) an offence under section 60.3 of the Tax Administration Act (chapter A-6.002) where it refers to section 350.63; (2) an offence under section 60.4 of that Act where it refers to paragraph 2 of section 350.62; and
(3) an offence under section 61.0.0.1 of that Act where it refers to section 350.61 or paragraph 1 of section 350.62.