787.25 SWEARING TO FALSE OR FRAUDULENT RETURNS.
   In addition to the other penalties, any person who shall knowingly swear to or verify any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid, shall be guilty of the offense of false swearing, and, on conviction thereof, shall be punished in the manner provided by law.
(1961 Code 787.24)