Whenever the purchaser of any fuel, provisions or other thing, whether of like kind with fuel and provisions or not, is required to make oath or affidavit as to the quantity or value of such fuel, provisions or other thing then in the possession of such purchaser, or to make any other oath or affidavit in relation thereto before he is allowed to purchase the same, such oath or affidavit may be administered by the seller with like effect, and with the same penalties for false swearing, as if the same had been administered by a magistrate.