c. 268, § 1A
Statements containing declaration relative to penalties of perjury; verification; false statements
Official text prohibited actmental stateif conditionpenaltylegal term
No written statement required by law shall be required to be verified by oath or affirmation before a magistrate if it contains or is verified by a written declaration that it is made under the penalties of perjury. Whoever signs and issues such a written statement containing or verified by such a written declaration shall be guilty of perjury and subject to the penalties thereof if such statement is wilfully false in a material matter.
Simplified explanation
Signing a written statement that carries a declaration it is made under the penalties of perjury, when it is wilfully false in a material matter, is perjury and carries perjury's penalties.