Current through October 31, 2024
Section 22.35 - Execution under penalties of perjury(a) When any form or document prescribed by this part is required to be executed under penalties of perjury, the permittee or other authorized person shall: (1) Insert the declaration "I declare under the penalties of perjury that I have examined this _____(insert the type of document such as claim, application, statement, report, certificate), including all supporting documents, and to the best of my knowledge and belief, it is true, correct, and complete"; and(b) When the required document already bears a perjury declaration, the permittee or other authorized person shall sign the document.Act of August 16, 1954, 68A Stat. 745 ( 26 U.S.C. 6056 )