• Forging a signature on a state income tax check is a felony.check in macro image by Alexey Klementiev from Fotolia.com
  
  Anyone who fakes a signature on a check isn't just committing forgery, he's committing check fraud. Both crimes are violation of federal law, and forging a signature on a state-issued check may invoke additional crimes for defrauding a state agency. Whether the forgery is faking an endorsement or faking a signature to authorize payment, a fake signature on a check will land the forger in legal hot water.
  
  

Federal Forgery Laws

• Knowingly faking a signature on a check, either as an endorsement or an authorization, is first-degree forgery. Although sentencing guidelines are loose and allow for a wide range of penalties, the maximum penalty for check forgery is 10 years in prison and fines. First-time offenders who forge a signature on a state income tax check may receive a light sentence, with little or no jail time and only an order to remunerate the lost funds. No matter the severity of the penalty, a person found guilty of forging a check will have a felony conviction on his record and lose many rights such as the right to vote or possess firearms.
  
  

Fraudulent Check Laws

• Even if criminal charges aren't pressed against the forger, the Uniform Commercial Code (UCC) requires the person passing a bad check---in this case a forged one---to bear the financial responsibility of the fraudulent check. According to the UCC, banks are liable to customers for payments not authorized by the account holder; in this case, the bank that issued funds from the state's account must reimburse the state and seek remuneration from the person who forged the check.
  
  

Defrauding State Governments

• Many states enacted legislation similar to that of the federal government that increases penalties for defrauding the government. If the state that owns the account from which the forged check's funds are drawn has this type of legislation, violators may face additional charges for defrauding the state government in addition to the felony forgery charges and civil liabilities applied from the federal penal code and UCC.