Nature of Declaration.
Section 7
SEC. 7. Nature of Declaration. — (a) The statement shall contain a declaration that the taxpayer or his authorized representative made it under penalties of perjury. (b) Any declaration on the statement shall not give rise to any liability to any tax, national or local, or to any liability under the Revised Administrative Code, the Revised Penal Code, the Anti-Graft and Corrupt Practices Act, the law or laws on immigration, naturalization or deportation, the National Internal Revenue Code, nor to any law, proclamation or decree applicable thereto. However, the statement of assets, liabilities and net worth, for tax purposes in the future, shall be considered as his true and accurate net worth as of December 31, 1973.