32B-4-504. Making false statements.
(1)(a) 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.
(b) As used in Subsection (1)(a), "material" statement is as defined in Section 76-8-501.
(2) A person is guilty of a class B misdemeanor if that person knowingly:
(a) makes a false statement under oath or affirmation in an official proceeding before the commission or the department;
(b) makes a false statement with a purpose to mislead a public servant in performing that public servant's official functions under this title;
(c) 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;
(d) makes a false written statement on or pursuant to a record required by this title;
(e) creates a false impression in a record required by this title by omitting information necessary to prevent a statement in them from being misleading;
(f) 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
(g) 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 Subsection (2) if that person retracts the falsification before it becomes apparent that the falsification is or will be exposed.