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.
Va. Code Ann. § 58.1-498
Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report
Code 1950, § 58-151.30; 1962, c. 612; 1984, c. 675; 1996, c. 315.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.