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(2) Knowledge of the materiality of the statement is not an element of this <br />crime, and the defendant's mistaken belief that his statement was not <br />material is not a defense, although it may be considered by the court in <br />imposing sentence. <br />(3) Perjury in the first degree is a class 4 felony. <br />C.R.S. 18 -8 -610. Tampering with physical evidence provides as follows: <br />(1) A person commits tampering with physical evidence if, believing that <br />an official proceeding is pending or about to be instituted and acting <br />without legal right or authority, he: <br />(a) Destroys, mutilates, conceals, removes, or alters physical evidence <br />with intent to impair its verity or availability in the pending or <br />prospective official proceeding; or <br />(b) Knowingly makes, presents, or offers any false or altered <br />physical evidence with intent that it be introduced in the pending <br />or prospective official proceeding. <br />(2) "Physical evidence ", as used in this section, includes any <br />article, object, document, record, or other thing of physical <br />substance. <br />(3) Tampering with physical evidence is a class 6 felony. <br />12. The afore mentioned Financial and Medical Power of <br />Attorney of Paula Coulter dated April 21, 2006 are <br />attached. See Addendum 2 <br />13. Paula Coulter (with assistance at times by John <br />Berman, Esq.) exclusively used this April 21, 2006 <br />Power of Attorney as fiduciary agent for Mrs. Coulter <br />including: <br />• To fraudulently act as Mrs. Coulter's agent for Mrs. <br />Coulter's accounts at Smith Barney and later Morgan Stanley <br />since 2006 which to the best of Appellants knowledge exceeded <br />$500,000; <br />• To fraudulently act to return the joint account of Sheryl <br />Powers and Sheryl Powers, (Irene Coulter's favorite daughter, <br />