Verification of returns, etc. (a) Power of Commissioner of Interned Revenue to require.
Section 98
SEC. 98. Verification of returns, etc. (a) Power of Commissioner of Interned Revenue to require.—The Commissioner of Internal Revenue, under regulations, promulgated by the Secretary of Finance, may require, that return, statement, or other document required to be. under this chapter, or under regulations promulgated by the Secretary of Finance, shall contain or be verified by a written declaration that it is made under the penalties of perjury, and such declaration shall be in lieu of an oath otherwise required. (b) Penalties.--Every- person who willfully makes and subscribes any return, statement, or other document which .contains or is verified by a written declaration that it made under the penalties of perjury, and which he does? not believe to be true and correct as to every material matter, shall be guilty of a felony,, and, upon conviction shall be subject to the penalties prescribed for perjury under the Revised Penal Code,