§ 8148.
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/vt/title-32/chapter-211/8148A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 8148. False swearing
A person who willfully swears falsely to any return, statement, or certificate mentioned in this chapter or upon an examination before a master as provided in section 8142 of this title shall be guilty of perjury.