§ 44-1-12 - Reports under oath – False statements. - Rhode Island Statutes

SECTION 44-1-12

   § 44-1-12  Reports under oath – Falsestatements. – Every return, report, or statement provided by law to be made to the taxadministrator may be required by the tax administrator to be made under oath oraffirmation, or the tax administrator may require that the return, report, orstatement contain, or be verified by, a written declaration that it is madeunder the penalties of perjury; and whoever signs or issues any report orstatement containing, or verified by, a written declaration is guilty ofperjury if the report or statement is willfully false.