Income Tax Act 1805

Persons giving false Evidence, or swearing falsely, liable to the Penalties of Perjury.

CCVII. And be it further enacted, That if any Person upon any such Examination on Oath or Affirmation, or in any Affidavit, Deposition, or Affirmation authorized by this Act, shall wilfully and corruptly give false Evidence, or shall wilfully and corruptly swear or affirm any Matter or Thing which shall be false or untrue, every such Person so offending, and being thereof duly convicted, shall be and is hereby declared to be subject and liable to such Pains and Penalties, as by any Law now in being Persons convicted of wilful and corrupt Perjury are subject and liable to.