58.1-498 - Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report.
§ 58.1-498. Oaths or affirmations unnecessary on returns, declarations andreports; misdemeanor to file false return, declaration or report.
No return, declaration, or report filed under this article need be verifiedby the oath or affirmation of the person or persons who are required by lawto 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 toevery material matter shall be guilty of a Class 1 misdemeanor.
(Code 1950, § 58-151.30; 1962, c. 612; 1984, c. 675; 1996, c. 315.)