Section 110-107 - Fraudulent misrepresentation(a) A person, whether a provider or recipient of child care subsidies or someone claiming to be a provider or recipient of child care subsidies, commits the offense of fraudulent misrepresentation when both of the following occur: (1) With the intent to deceive, that person makes a false statement or representation regarding a material fact, or fails to disclose a material fact.(2) As a result of the false statement or representation or the omission, that person obtains, attempts to obtain, or continues to receive a child care subsidy for himself or herself or for another person.(b) If the child care subsidy is not more than one thousand dollars ($1,000), the person is guilty of a Class 1 misdemeanor. If the child care subsidy is more than one thousand dollars ($1,000), the person is guilty of a Class I felony.(c) As used in this section: (1) "Child care subsidy" means the use of public funds to pay for day care services for children.(2) "Person" means an individual, association, consortium, corporation, body politic, partnership, or other group, entity, or organization.N.C. Gen. Stat. § 110-107