West Virginia Code § 39-1-10a

Verification by written statement under certain conditions
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Any certificate, return, form, statement, or other document which is required by the State of
West Virginia, or any office, department or agency thereof, and which does not require an
acknowledgment under this article or other laws of recordation of the State of West Virginia,
may be verified by written declaration that it is made under the penalties of perjury and such
declaration shall be in lieu of any oath otherwise required. e
Any person making any false statement in any certificate, return, statement, or other
document verified by such written declaration shall be subject to the same penalties as
would be applicable had the same been verified by oath duly takuen and acknowledged.

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