29 V.S.A. § 303: Statements to be furnished

A statement of the amount sold or removed from the premises covered by such notice of claim, and of all the trees cut or destroyed upon such lands, shall be made semiannually under oath to the State Treasurer. Payments of such royalty shall be made semiannually into the State Treasury, under oath as to the amount thereof, on the basis of such semiannual statement to the State Treasurer. A wilful falsehood in the contents of such statement made to such Treasurer in regard to such royalty shall work a forfeiture to the State of the value of the whole amount mined or quarried during the period covered by such statements.