Definitions.
In this subsection: 1.
(1)#
“Credit” means the earned income tax credit under s. 71.07 (9e), the homestead credit under subch. VIII, the farmland preservation credit under subch. IX, or any refundable credit under s. 71.07, 71.28, or 71.47.
(2)#
“Fraudulent claim” means a claim for a credit, filed by a person, that is false or excessive and filed with fraudulent intent, as determined by the department.
(3)#
“Reckless claim” means a claim for a credit, filed by a person, that is improper, due to reckless or intentional disregard of the provisions in this chapter or of rules and regulations of the department, as determined by the department.