57-37.1-16. Penalty for false statements or reports

57-37.1-16. Penalty for false statements or reports Every person who willfully and knowingly subscribes or makes any false statement of facts, or knowingly subscribes or exhibits any false paper or false report with intent to deceive the tax commissioner, or any appraiser appointed pursuant to the provisions of this chapter or title 30.1, is guilty of a class A misdemeanor.