{"data":{"id":"us-co/c.r.s.-39-7-106","jurisdiction":"us-co","citation":"C.R.S. § 39-7-106","heading":"False statement - penalty.","body":"If any person required to file such statement willfully and knowingly subscribes to any false statement contained therein, he is guilty of perjury in the second degree and upon conviction shall be punished according to law.","path":["Title 39 - Taxation","Article 7 - Valuation of Oil and Gas Leaseholds and Lands"],"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":"b741493e9dbb840a062ac585c22fec10138f8ec8aa02f95c8805078652908252","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-7-105","next":"us-co/c.r.s.-39-7-107"},"notice":"GroundRules: Original legal text. Not legal advice."}