492.060. In all cases in which an oath or affirmation isrequired or authorized by law, every person swearing, affirmingor declaring, in whatever form, shall be deemed to have beenlawfully sworn, and to be guilty of perjury for corruptly andfalsely swearing, affirming or declaring, in the same manner asif he had sworn by laying his hand on the gospels and kissingthem.
(RSMo 1939 § 1886)Prior revisions: 1929 § 1722; 1919 § 5409; 1909 § 6353
(1986) The failure of a court to accept testimony of witness who refuses to swear or affirm, but is willing "to declare that he would testify subject to the penalty of perjury" held reversible error. State v. Spulak, 720 S.W.2d 396 (Mo.App.S.D.).