2006 Code of Virginia § 58.1-11 - Oaths or affirmations unnecessary on returns; misdemeanor to make false return

58.1-11. Oaths or affirmations unnecessary on returns; misdemeanor to makefalse return.

No return of any state or local tax need be verified by the oath oraffirmation of the person or persons who are required by law to sign thereturn but the signature of such person or persons to any such return shallbe sufficient. Any such person who willfully subscribes any such return whichhe does not believe to be true and correct as to every material matter shallbe guilty of a Class 1 misdemeanor.

(Code 1950, 58-27; 1972, c. 316; 1984, c. 675.)

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