81-1170.05.False statement; penalty.Any person making any false statement as to any material thing in a request for payment or reimbursement shall be deemed guilty of perjury and shall be punished accordingly.SourceLaws 1895, c. 65, § 5, p. 236; R.S.1913, § 6690; C.S.1922, § 6227; C.S.1929, § 77-2616; R.S.1943, § 77-2416; Laws 1953, c. 285, § 2, p. 923; R.S.1943, (1986), § 77-2416; Laws 1988, LB 864, § 18.