Virginia Statutes
§ 58.1-498 — Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report
Virginia § 58.1-498
JurisdictionVirginia
Title 58.1TAXATION
Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
Ch. 3INCOME TAX
Art. 19ESTIMATED TAX
This text of Virginia § 58.1-498 (Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-498 (2026).
Text
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.
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Legislative History
Code 1950, § 58-151.30; 1962, c. 612; 1984, c. 675; 1996, c. 315.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-498, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-498.