In Ga. v. Miller, 234 Ga. App. 650, 651 (507 S.E.2d 521) (1998), the verification stated: "'The facts stated in the foregoing Answer to the State's Complaint for Forfeiture are true and correct to the best of his knowledge and belief.'" 234 Ga. App. at 651. The court found that this verification did not "comport with the letter and the spirit" of O.C.G.A. 16-13-40 (o) (3) since it neither specified the mandatory perjury language nor appeared to subject the claimant to a penalty for perjury. Id. at 651. The answer in Miller was also deficient for failing to comply with various requirements of O.C.G.A. 16-13-49 (o) (3) (D). The verification in Miller was clearly improper. There was no indication in that case that the verification was under oath or that it was executed before a notary public, and the claimant's representation that the answer was accurate was equivocal. For these reasons, the verification in Miller did not comply with the statute. Nonetheless, the language in Miller which implied that a verification under O.C.G.A. 16-13-49 (o) (3) must contain the mandatory perjury language or explicitly subject the claimant to a penalty for perjury is hereby disapproved.