§ 58.1-498 Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report
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.
History
The record of this law’s original creation isn’t available online. It has been modified 3 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 612; in 1984, chapter 675; in 1996, chapter 315.
Code 1950, § 58-151.30; 1962, c. 612; 1984, c. 675; 1996, c. 315.