Whoever makes any false affidavit or knowingly swears or affirms falsely to any matter or thing required by the terms of this chapter to be sworn to or affirmed is guilty of perjury and shall be fined or imprisoned as the law provides.

21 Del. C. 1953, § 3108; 58 Del. Laws, c. 516; 66 Del. Laws, c. 416, § 3