42-14103
42-14103. Annual report for determining valuation; violation; classification A. On or before April 1 of each year each producer shall make and file with the department a return showing the producer's gross production and gross yield from each of the producer's producing properties for the immediately preceding calendar year. On request and for good cause the department may grant a thirty day extension of time for filing the report. B. The report shall show the county in which the production took place and the description of the property from which the oil, gas or geothermal resource was produced. C. The producer or the producer's authorized representative shall verify the report. D. A producer who knowingly fails to file the report prescribed by this section or who knowingly files a false report is guilty of a class 2 misdemeanor. |