(a) A person commits an offense if the person intentionally or knowingly makes a material and false, incorrect, or deceptive statement to a person conducting an investigation or exercising discretion under this chapter or a rule adopted under this chapter.
(b) In this section, "statement" includes:
(1) a written or oral statement; and
(2) a sworn or unsworn statement.
(c) An offense under this section is a Class A misdemeanor.