Any person who testifies falsely to any material fact in any contested case wherein he has given oath or affirmation or who wilfully falsifies any account, book, paper, record, report, financial statement, or any other exhibit that is made a part of the record in any contested case with the intent to mislead or deceive the commissioners or presiding officer will be prosecuted as provided in section 16-33 of the general statutes.
Conn. Agencies Regs. § 16-1-37