{"data":{"id":"us-co/c.r.s.-39-27-114","jurisdiction":"us-co","citation":"C.R.S. § 39-27-114","heading":"False oath.","body":"Any person who makes any oath, affirmation, affidavit, return, or deposition required to be made or taken under any of the provisions of this part 1 and who, upon such oath, affirmation, affidavit, return, or deposition, swears or affirms willfully and falsely in a matter material to any issue, point, or subject matter in question, in addition to any other penalties provided in this part 1, is guilty of perjury in the second degree, as defined in section 18-8-503, C.R.S.","path":["Title 39 - Taxation","Article 27 - Gasoline and Special Fuel Tax","Part 1 - GASOLINE TAX"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"0a18ddc65faf15eab2cf944687ff6271e696f46bc1e95fa66d00c5c0db2078e8","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-27-113","next":"us-co/c.r.s.-39-27-115"},"notice":"GroundRules: Original legal text. Not legal advice."}