Chap. 157.—An ACT to amend the Tax Code of Virginia by adding thereto a
new section to be numbered 424-a, dispensing with oaths or affirmations in mak-
ing returns of income, intangible personal property, tangible personal property,
machinery and tools and merchants’ capital, and declaring that any person
who subscribes any such return which he does not believe to be true and cor-
rect as to every material matter shall be guilty of a misdemeanor. [H 287]

Approved March 7, 1944

Be it enacted by the General Assembly of Virginia:

1. That the Tax Code of Virginia be amended by adding thereto a
new section, numbered four hundred and twenty-four-a, which new sec-
tion shall read as follows:

Section 424-a. Oaths or affirmations unnecessary in making returns
of income, intangible personal property, tangible personal property, ma-
chinery and tools and merchants’ capital; misdemeanor for person to
subscribe return which he does not believe to be true and correct as to
every material matter—On and after January first, nineteen hundred
and forty-five no return of income, intangible personal property, tangible
personal property, machinery and tools or merchants’ capital need be
verified by the oath or affirmation of the person or persons who are re-
quired by law to sign the same but the signature of such person or per-
sons to any such return shall be sufficient. Any such person who will-
fully subscribes any such return which he does not believe to be true
and correct as to every material matter shall he guilty of a misdemeanor,