137.960. If any person shall willfully deliver any statementto the officer charged with assessment of property for taxpurposes in his county containing a false statement of a materialfact, whether it be an owner, shipper, his agent, or a storagemanor warehouseman of his agent, he shall be guilty of a class Cmisdemeanor.
(L. 1982 S.B. 476 ยง 8)