Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall:
(1) Contain or be verified by a written declaration that it is made under penalties for false swearing; or
(2) Be verified, by such other means as the department may prescribe by rule, that it is made under penalties for false swearing. [Formerly 306.410; 1997 c.84 §2]
Section: Previous 305.775 305.780 305.785 305.790 305.792 305.794 305.805 305.810 305.815 305.820 305.822 305.823 305.824 305.830 305.835 NextLast modified: August 7, 2008