N.C. Gen. Stat. » Chapter 14
NC General Statutes

N.C. Gen. Stat. § 14-232 (2026)

Swearing falsely to official reports

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If any clerk, sheriff, register of deeds, county commissioner, county treasurer, magistrate or other county officer shall willfully swear falsely to any report or statement required by law to be made or filed, concerning or touching the county, State or school revenue, he shall be guilty of a Class 1 misdemeanor. (1874-5, c. 151, s. 4; 1876-7, c. 276, s. 4; Code, s. 731; Rev., s. 3605; C.S., s. 4386; 1973, c. 108, s. 6; 1993, c. 539, s. 144; 1994, Ex. Sess., c. 24, s. 14(c).)

 

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2024–2024 · leading case: State v. Coffey, 898 S.E.2d 359 (N.C. Ct. App. 2024).
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State v. Coffey, 898 S.E.2d 359 (N.C. Ct. App. 2024). · cites it 2× “It may be that the common law offense has been abrogated by N.C. Gen. Stat. § 14-232 , which is part Article 31 of Chapter 14, entitled “Misconduct in Public Office”, and which makes it a misdemeanor for any “county officer” from “willfully swear[ing] falsely to any report or…”
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