63-2707. PENALTY FOR FALSE STATEMENT OR AFFIDAVIT. Any person, officer, partner, agent or representative of any producer referred to in section 63-2701[, Idaho Code], who shall make any false statement or affidavit in any certificate, report or statement herein required to be made to the state tax commission hereunder shall be deemed guilty of perjury and upon conviction shall be punished by imprisonment in the state penitentiary not less than one (1) nor more than fourteen (14) years.
History:
[(63-2707) 1931 (E.S.), ch. 3, sec. 7, p. 57; I.C.A., sec. 61-2207; am. 1971, ch. 63, sec. 5, p. 142.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 27 - LICENSE TAX ON ELECTRICITY
Section 63-2701 - STATEMENT OF ELECTRIC GENERATING COMPANIES — TAX.
Section 63-2702 - PAYMENT OF TAX — DISTRIBUTION OF REVENUE — INTEREST ON DELINQUENCIES.
Section 63-2702A - REFUNDS — LIMITATIONS — INTEREST.
Section 63-2703 - CERTIFICATE OF PRODUCER — CONTENTS.
Section 63-2704 - STATEMENT OF KILOWATT HOURS PRODUCED.
Section 63-2705 - EXEMPTION OF ELECTRICITY FOR PUMPING WATER FOR IRRIGATION PURPOSES.
Section 63-2706 - COMPLIANCE BY SUBSEQUENT OWNERS.
Section 63-2707 - PENALTY FOR FALSE STATEMENT OR AFFIDAVIT.
Section 63-2708 - COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO.