$2 \times |5x+3|+60=12$
Move the constant to the right-hand side and change its sign$2 \times |5x+3|=12-60$
Calculate the difference$2 \times |5x+3|=-48$
Since the left-hand side is always positive or $0$, and the right-hand side is always negative, the statement is false for any value of $x$$∅$