69-3-205. Verification of reports and other papers. Every annual report, record, or statement required by this chapter to be made to the commission shall be sworn to by the proper officer, agent, or person in charge of such public utility. Any intentionally false oath as to the correctness of such report, record, or statement shall be deemed perjury, and the person making such false oath shall upon conviction be punished as in the case of other perjuries.