Code of Virginia - Title 58.1 Taxation - Section 58.1-498 Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false r...

§ 58.1-498. Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false r...

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.

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

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Last modified: April 3, 2009