CODE OF VIRGINIA

OATHS OR AFFIRMATIONS UNNECESSARY ON RETURNS, DECLARATIONS AND REPORTS;
MISDEMEANOR TO FILE FALSE RETURN, DECLARATION OR REPORT (§ 58.1-498)

No return, declaration, or report filed under this article need be verified by
the oath or affirmation of the person or persons who are required by law to file
the same. Any such person who willfully files any such return, declaration or
report which he does not believe to be true and correct as to every material
matter shall be guilty of a Class 1 misdemeanor.

HISTORY: Code 1950, § 58-151.30; 1962, c. 612; 1984, c. 675; 1996, c. 315.