The list required by this section shall be under oath, which oath shall be substantially as follows:
State of West Virginia, County of _________________, ss.
I, ___________________, president (treasurer or manager) of (here insert name of corporation), do solemnly swear (or affirm) that the foregoing is, to the best of my knowledge and judgment, true in all respects; that it contains a statement of all the real estate and personal property, including credits and investments belonging to said corporation; and said corporation has not, to my knowledge, during the sixty-day period immediately prior to the first day of the assessment year converted any of its assets into nontaxable securities or notes or other evidence of indebtedness for the purpose of evading the assessment of taxes thereon; so help me God.
The officer administering such oath shall append thereto the following certificate, viz:
Subscribed and sworn to before me by __________________ this the ________ day of ___________________________, 19___.
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