Business, Legal & Accounting Glossary
n. the person making a statement, usually written and signed by that person, under “penalty of perjury” pursuant to the laws of the state in which the statement, called a declaration, is made. The declaration is more commonly used than the affidavit, which is similar to a declaration but requires taking an oath to swear to the truth attested to (certified in writing) by a notary public. In theory, a declarant who knowingly does not tell the truth would be subject to the criminal charge of perjury. Such violations are seldom pursued.
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This glossary post was last updated: 27th April, 2020 | 1 Views.