False swearing

32 V.S.A. ch. 211, § 8148, under Chapter 211: Corporation Taxes.

32 V.S.A. ch. 211, § 8148

§ 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.