§ 8147.
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/vt/title-32/chapter-211/8147A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 8147. False swearing outside the State
When an officer of a corporation whose returns to the Commissioner are sworn to in another state willfully makes a false statement as to a material fact required in such returns, such corporation shall forfeit to this State the sum of $300.00.