If any person required to file such statement willfully and knowingly subscribes to any false statement contained therein, he is guilty of perjury in the second degree and upon conviction shall be punished according to law.
Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-6. L. 72: p. 570, § 56.
Cross references: For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501.
Structure Colorado Code
Article 7 - Valuation of Oil and Gas Leaseholds and Lands
§ 39-7-101. Statement of Owner or Operator
§ 39-7-102. Valuation for Assessment
§ 39-7-102.5. Calendar for Notice of Valuation and Appeals
§ 39-7-102.7. Notice of Valuation - Public Record
§ 39-7-103. Surface and Subsurface Equipment Valued Separately
§ 39-7-104. Failure to File Statement
§ 39-7-105. Assessor to Examine Books, Records
§ 39-7-106. False Statement - Penalty
§ 39-7-107. Oil and Gas Lands in More Than One County
§ 39-7-109. Valuation of Severed Nonproducing Oil or Gas Mineral Interests