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<h1>Making False Declarations: Same Penalties as False Evidence Under Section X for Misleading Statements in Legal Evidence.</h1> Whoever makes a false statement in a declaration that is legally receivable as evidence, knowing it to be false or not believing it to be true, and concerning a material point relevant to the declaration's purpose, will face the same penalties as giving false evidence. This provision applies when the declaration is made to a court, public servant, or any person authorized by law to receive it as evidence.