{"data":{"id":"us-va/va.-code-58.1-498","jurisdiction":"us-va","citation":"Va. Code § 58.1-498","heading":"Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report","body":"No return, declaration, or report filed under this article need be verified by the oath or affirmation of the person or persons who are required by law to file the same. Any such person who willfully files any such return, declaration or report 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, § 58-151.30; 1962, c. 612; 1984, c. 675; 1996, c. 315.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 19. ESTIMATED TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-498/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"9e603a97a779dd5118a20c19a348fb46ebc851346c4a65397ceac5f68a9a1ee1","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-497","next":"us-va/va.-code-58.1-499"},"notice":"GroundRules: Original legal text. Not legal advice."}