Section 53-8-89 - Reports; affirmation; penalty.
53-8-89. Reports; affirmation; penalty.
A. All reports required to be filed with the commission pursuant to the Nonprofit Corporation Act [Chapter 53, Article 8 NMSA 1978] shall contain the following affirmation: "Under penalties of perjury, I declare and affirm that I have examined this report, including the accompanying schedules and statements, and that all statements contained therein are true and correct".
B. Any person who makes and subscribes any report required under the Nonprofit Corporation Act that contains a false statement, which statement is known to be false by such person, is guilty of perjury and upon conviction shall be punished as provided for in the perjury statutes of this state.