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.\nCode 1950, § 58-151.30; 1962, c. 612; 1984, c. 675; 1996, c. 315.
Virginia Legal Code