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Mass. Gen. Laws ch. 246, § 11

Answer under oath; written declarations

Such answer shall be signed and sworn to by the trustee, or, in lieu of being sworn to, shall contain his written declaration, subject to the penalty prescribed by section one A of chapter two hundred and sixty-eight, that the answer is made under the penalties of perjury.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.