Reports under oath — False statements

Every return, report, or statement provided by law to be made to the tax administrator may be required by the tax administrator to be made under oath or affirmation, or the tax administrator may require that the return, report, or statement contain, or be verified by, a written declaration that it is made under the penalties of perjury;
and whoever signs or issues any report or statement containing, or verified by, a written declaration is guilty of perjury if the report or statement is willfully false.