Title 44

Chapter 20
Cigarette and Other Tobacco Products Tax

R.I. Gen. Laws § 44-20-44

§ 44-20-44. Declarations under penalty of perjury.

The oath or affirmation required by the provisions of this chapter as to any report or written statement is not required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury; and if any report or statement is willfully false, any person who signs and issues any statement containing or verified by this declaration is guilty of perjury.

History of Section.
P.L. 1939, ch. 663, § 24; G.L. 1956, § 44-20-44.