(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.
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