§ 124. Signing of returns and other documents. (a) General.--Any
return, declaration, statement or other document required to be made
pursuant to this title shall be signed in accordance with regulations or
instructions prescribed by the director of finance. The fact that an
individual's name is signed to a return, declaration, statement, or
other document, shall be prima facie evidence for all purposes that the
return, declaration, statement or other document was actually signed by
him.

(b) Partnerships.--Any return, statement or other document required of
a partnership shall be signed by one or more partners. The fact that a
partner's name is signed to a return, statement, or other document,
shall be prima facie evidence for all purposes that such partner is
authorized to sign on behalf of the partnership.

(c) Certifications.--The making or filing of any return, declaration,
statement or other document or copy thereof required to be made or filed
pursuant to this title, including a copy of a federal return, shall
constitute a certification by the person making or filing such return,
declaration, statement or other document or copy thereof that the
statements contained therein are true and that any copy filed is a true
copy.