{"data":{"id":"us-va/va.-code-58.1-11","jurisdiction":"us-va","citation":"Va. Code § 58.1-11","heading":"Oaths or affirmations unnecessary on returns; misdemeanor to make false return","body":"No return of any state or local tax need be verified by the oath or affirmation of the person or persons who are required by law to sign the return but the signature of such person or persons to any such return shall be sufficient. Any such person who willfully subscribes any such return which he does not believe to be true and correct as to every material matter shall be guilty of a Class 1 misdemeanor.Code 1950, § 58-27; 1972, c. 316; 1984, c. 675.","path":["Title 58.1. TAXATION","Chapter 0. GENERAL PROVISIONS OF TITLE 58.1","Article 1. IN GENERAL"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-11/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"d5aa53bd9406196eb4717ffa926fbf6cf8905fb9a20eb3137718b0bdd0336928","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-10","next":"us-va/va.-code-58.1-12"},"notice":"GroundRules: Original legal text. Not legal advice."}