72-16-206. Perjury. Any person who shall testify falsely in any material manner under the consideration of the department of revenue shall be guilty of and punished for perjury.

     History: En. Sec. 25, Ch. 65, L. 1923; re-en. Sec. 10400.46, R.C.M. 1935; amd. Sec. 104, Ch. 391, L. 1973; R.C.M. 1947, 91-4455(part).