63-2805. FALSE STATEMENTS CONSTITUTE PERJURY. If any one herein required to make a statement shall knowingly and wilfully swear to any false statement contained therein, then such person shall be guilty of perjury, and shall be prosecuted and punished as provided for in other cases of perjury.
FALSE STATEMENTS CONSTITUTE PERJURY
Idaho Code § 63-2805, under TAXATION OF PROFITS OF MINES.
Idaho Code § 63-2805