1413 - Penalty for fraudulent returns.
§ 1413. Penalty for fraudulent returns. The making of a willful false oath in any report required under the provisions of this chapter shall be perjury and punishable as such according to law.
§ 1413. Penalty for fraudulent returns. The making of a willful false oath in any report required under the provisions of this chapter shall be perjury and punishable as such according to law.