Section 22-30B-10
Monthly report to be sworn; perjury in making report.
The monthly report herein required shall be sworn to before some officer authorized to administer oaths, and any false or fraudulent statement to a material fact made with an intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall be punished as provided by law.
(Acts 1988, 1st Ex. Sess., No. 88-872, p. 392, §10.)