Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_63181 ( "Township" text, "County" text, "Pop. (2010)" real, "Land ( sqmi )" real, "Water (sqmi)" real, "Latitude" real, "Longitude" real, "GEO ID" real, "ANSI code" real )

### Question ###
What is the highest GEO ID for land masses over 38.117 sq mi and over 2.065 sq mi of water?

### Accurate SQL ###

SELECT MAX("GEO ID") FROM table_63181 WHERE "Land ( sqmi )" > '38.117' AND "Water (sqmi)" > '2.065'