Establishing fiscal notes submitted to the Legislature constitute sworn testimony

HB 5390 establishes that fiscal notes (financial impact statements) submitted to the West Virginia Legislature by state agencies, political subdivisions, or public officials are legally considered sworn testimony. The bill imposes criminal penalties for knowingly submitting false or misleading fiscal notes, treating such acts as perjury, while creating a safe harbor for those who voluntarily correct errors made in good faith before a bill's final vote. Key provisions require corrected notes to clearly identify changes and explain the reason for corrections, and mandate referral to prosecutors if credible evidence of intentional falsification exists. This directly affects state agencies and officials preparing fiscal notes, ensuring accountability for financial impact assessments used in legislative decision-making.