Maine Revised Statutes Title 5. Administrative Procedures and Services § 1548. Claims and accounts against State or municipalities must be verified

A person presenting an account or claim against any town, village, corporation, city or county or the State for services rendered, articles furnished or expenses incurred shall cause that account or claim to be verified by oath, if required by any person whose duty it is to audit the account or claim. If the claimant refuses to verify the account or claim, the account or claim must be rejected.