63-2707 — PENALTY FOR FALSE STATEMENT OR AFFIDAVIT


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 27
                          LICENSE TAX ON ELECTRICITY
    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.