15-24-3204. Change in property -- fraudulent application. (1) A taxpayer qualifying for a property tax abatement under 15-24-3202 or 15-24-3203 shall report to the department any change to the subject property or to the gray water system under 15-24-3202 or common gray water and potable water system under 15-24-3203 that may affect the property's qualification for the tax abatement.

(2) A taxpayer who applies for a tax abatement under 15-24-3202 or 15-24-3203 and submits a false or fraudulent application for a property tax abatement is guilty of false swearing under 45-7-202.