27 C.F.R. § 19.100 Execution under penalties of perjury.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Declaration. When a return, claim, form, or other document called for under this part, or in the instructions thereon, is required to be executed under penalties of perjury, it shall contain the following declaration:
I declare under the penalties of perjury that this (insert type of document, such as report, or claim), including supporting documents, has been examined by me and, to the best of my knowledge and belief, is true, correct, and complete. (b) Signing. The declaration shall bear the signature and title of the proprietor or other duly authorized person. (Act of August 16, 1954, Pub. L. 591—Chapter 736, 68A Stat. 749 (26 U.S.C. 6065))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart D—Administrative and Miscellaneous Provisions
Penalties of Perjury
§ 19.100 Execution under penalties of perjury.