32B-4-504. Making false statements.
(1) A person who makes a false material statement under oath or affirmation in an official proceeding before the commission or the department is guilty of a second degree felony. As used in Subsection, "material" statement is as defined in Section. (1)(a) 76-8-501
(2) A person is guilty of a class B misdemeanor if that person knowingly: makes a false statement under oath or affirmation in an official proceeding before the commission or the department; makes a false statement with a purpose to mislead a public servant in performing that public servant's official functions under this title; makes a false statement and the statement is required by this title to be sworn or affirmed before a notary or other person authorized to administer oaths; makes a false written statement on or pursuant to a record required by this title; creates a false impression in a record required by this title by omitting information necessary to prevent a statement in them from being misleading; makes a false written statement with intent to deceive a public servant in the performance of that public servant's official functions under this title; or submits or invites reliance on a record required under this title which that person knows to lack authenticity.
(3) A person is not guilty under Subsectionif that person retracts the falsification before it becomes apparent that the falsification is or will be exposed. (2)