A person, company, or corporation subject to the supervision of the Board or the Agency who refuses the Board or the Agency access to its books, accounts, or papers so far as may be necessary under the provisions of this chapter, or who fails or refuses to furnish any returns, reports, or information lawfully required by it, or who willfully hinders, delays, or obstructs it in the discharge of the duties imposed upon it, or who fails within a reasonable time to obey a final order or decree of the Board, shall be fined not more than $5,000.00. An individual who knowingly, under oath, makes a false return or statement or gives false information to the Board or the Agency, or who knowingly testifies falsely in any material matter before either of them, shall be deemed to have committed perjury and shall be punished accordingly. (Added 1985, No. 222 (Adj. Sess.), § 1.)