82-10-104. Payment of royalties -- form of record required. (1) An oil and gas producer paying royalties by check, draft, or order shall include with every such payment a form showing the following matters relating to that payment:
     (a) the name of the royalty owner to whom the payment is made;
     (b) the date of the check, draft, or order;
     (c) any royalty owner identification number used by the producer for such royalty owner;
     (d) the month and year during which production occurred for which payment is being made;
     (e) any number used to identify the lease under which production occurred;
     (f) the type of product produced;
     (g) barrels of oil and/or cubic feet of gas for which payment is made;
     (h) the amount and type of all taxes withheld;
     (i) the net value of production; and
     (j) the royalty owner's net value.
     (2) Any person purposely and knowingly violating the provisions of subsection (1) is guilty of a misdemeanor and upon conviction shall be punished by a fine of not more than $1,000.

     History: En. Sec. 1, Ch. 582, L. 1983.