Final answer:
The statement in question is false; simple epithelial tissue has a single layer of cells, while stratified epithelial tissue has multiple layers.
Step-by-step explanation:
The statement that epithelial tissues with more than one cellular layer are referred to as "simple" is false. In fact, simple epithelial tissues are composed of a single layer of cells, allowing for functions such as absorption, secretion, and filtration. On the other hand, stratified epithelial tissues consist of multiple layers of cells and are mainly involved in protection, as the outer layers can be shed and replaced.
Stratified epithelium can be further specialized; for instance, transitional epithelium is a type of stratified epithelium that can change its thickness in response to stretch, such as in the urinary bladder. Additionally, pseudostratified epithelium appears to have multiple layers due to the arrangement of nuclei but in reality, is a single layer with all cells resting on the basal lamina.