(a) In this section, "statement" means a representation of fact, including:
(1) a written or oral statement; or
(2) a sworn or unsworn statement.
(b) A person commits an offense if the person knowingly makes a material and false, incorrect, or deceptive statement to another person who is conducting an investigation or exercising discretion under this subtitle or a rule adopted under this subtitle.
(c) An offense under this section is a state jail felony unless the statement was material in a commission action relating to a racetrack license, in which event the offense is a felony of the third degree.