Any person who has purchased a mobile home and is applying for a title under section 39-18-03 shall present, with the application, a certified statement of the full consideration paid for the mobile home. The director of the department of transportation may not issue a certificate of title to the mobile home until the certified statement is received. The director of the department of transportation shall accumulate and at least monthly forward to the state board of equalization a report containing the information filed in the director’s office pursuant to this section. The state board of equalization shall prescribe the necessary forms for the statements and reports to be used in carrying out the purposes of this section, and the forms must contain a space for the explanation of special circumstances which may have contributed to the amount of the consideration. The state board of equalization shall furnish this information to the state tax commissioner who shall conduct a sales ratio study to determine the proper assessment values of mobile homes under this chapter. Any person who, in the statement provided for in this section, willfully falsifies the consideration paid for the transferred mobile home is guilty of a class B misdemeanor.