2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-12 - Franchise Tax
§ 44-12-12 - Declarations under penalty of perjury.
SECTION 44-12-12
§ 44-12-12 Declarations under penalty of perjury. – The oath or affirmation required by this chapter as to any report or written statement shall not be required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing or verified by a written declaration shall, if the report or statement is willfully false, be guilty of perjury.
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