§ 105-310. Affirmation; penalty for false affirmation.
§105‑310. Affirmation; penalty for false affirmation.
There shall be annexed to theabstract on which the taxpayer's property is listed the following affirmation,which shall be signed by an individual qualified under the provisions of G.S.105‑311:
Under penalties prescribed bylaw, I hereby affirm that to the best of my knowledge and belief this listing,including any accompanying statements, inventories, schedules, and otherinformation, is true and complete. (If this affirmation is signed by an individualother than the taxpayer, he affirms that he is familiar with the extent andtrue value of all the taxpayer's property subject to taxation in this countyand that his affirmation is based on all the information of which he has anyknowledge.)
Any individual who willfullymakes and subscribes an abstract listing required by this Subchapter which hedoes not believe to be true and correct as to every material matter shall beguilty of a Class 2 misdemeanor. (1939, c. 310, s. 902; 1971,c. 806, s. 1; 1993, c. 539, s. 718; 1994, Ex. Sess., c. 24, s. 14(c).)