County Record v. Greater North Dakota Ass’n, 529 N.W.2d 830 (N.D.1995). We should not create ambiguity where none exists by reference to another statute although I agree we construe statutes as a whole. A plain reading of the definition of statement includes “test results.” [¶ 20] The majority accuses the Bureau of attempting to “shoehorn” Zueger’s performance on the FCE into the statutory definition of a false statement and thereby “bootstrap” the more severe penalties for false statements. I suggest the majority opinion illustrates the majority’s dislike for penalties — penalties the application of which a majority of the court continues to attempt to avoid by statutory construction if at all possible. See Ali v. North Dakota Workers Compensation Bureau, 1998 ND 146, 583 N.W.2d 115 (<HOLDING>); Hopfauf v. North Dakota-Workers Comp. Bureau,
holding that an insurer is not liable for punitive damages by its refusal to pay a claim unless such refusal is accompanied by a malicious intent to injure or defraud holding refusal to sign hospital waiver of liability form is not a refusal under section 1547 holding unreasonable refusal to partici pate in fce is not an intentional obstruction for purposes suspending right to claim compensation under ndcc  650528 holding right of first refusal only applied to a voluntary sale and taking of property by condemnation is involuntary therefore right of first refusal not triggered holding that a refusal to sign an implied consent form is not a refusal to submit to a breathalyzer test for purposes of section 1547