Pennsylvania Statutes Title 16 P.S. Counties § 1604. False swearing to county accounts, bills or transcripts

Any officer included in this subdivision or any other person who shall wilfully swear or affirm falsely as to the accuracy of any account, transcript or bill required in this subdivision, or in making any affidavit in reference thereto, shall be deemed guilty of perjury, and, upon conviction thereof, shall be liable to the punishment prescribed by law for perjury; and any person who shall procure any other person to swear or affirm falsely in verifying any such account, transcript or bill, or in making any affidavit in reference thereto, shall be deemed guilty of subornation of perjury, and, upon conviction thereof, shall be liable to the punishment prescribed by law for that offense.