10. Affirmation in other cases
If a person required or desiring to take an oath or to make an affidavit or deposition in a proceeding or on an occasion whereon or touching a matter respecting which an oath is required or is lawful, whether on taking office or otherwise, refuses or is unwilling to be sworn, on grounds of conscientious scruples, the court or judge, or other officer or person qualified to take affidavits or depositions, or before whom such person is to be sworn, shall permit such person, instead of being sworn to make his or her solemn affirmation in the words following, namely, “I, A.B. do solemnly affirm” etc., which solemn affirmation shall be of the same force and effect as if such person had taken an oath in the usual form.