Colorado Code
Part 1 - Gasoline Tax
§ 39-27-114. False Oath

Any person who makes any oath, affirmation, affidavit, return, or deposition required to be made or taken under any of the provisions of this part 1 and who, upon such oath, affirmation, affidavit, return, or deposition, swears or affirms willfully and falsely in a matter material to any issue, point, or subject matter in question, in addition to any other penalties provided in this part 1, is guilty of perjury in the second degree, as defined in section 18-8-503, C.R.S.
Source: L. 33: p. 736, § 13. CSA: C. 16, § 393. CRS 53: § 138-3-18. C.R.S. 1963: § 138-2-18. L. 72: p. 572, § 61. L. 79: Entire section amended, p. 1485, § 13, effective January 1, 1980.

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