| http://www.w3.org/ns/prov#value | - form, or other document which contains or is verified by, a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter, or (2) wilfully aids or procures the preparation or presentation of a return, affidavit, claim or other document which is fraudulent or is false as to any material matter, shall be fined not
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