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.

Attorney's Note

Under the Virginia Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class 1 misdemeanorup to 12 monthsup to $2,500
For details, see Va. Code § 18.2-11

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