TITLE 44
Taxation

CHAPTER 44-23
Estate and Transfer Taxes – Enforcement and Collection

SECTION 44-23-4


§ 44-23-4. Declarations under penalties of perjury.

The oath or affirmation required by the provisions of this chapter as to any report or written statement is not required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing or verified by a written declaration is, if the report or statement is willfully false, guilty of perjury.

History of Section.
(G.L. 1938, ch. 43, § 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-4.)