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2020 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 1 - Sales Tax.
Division 1 - General Provisions.
Section 40-23-10 - Reports Under Oath.
Universal Citation: AL Code § 40-23-10 (2020)
Section 40-23-10
Reports under oath.
The monthly reports herein required to be made are not required to be made on oath, but wherever in this division any report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths, and any false statement to a material fact made with intent to defraud shall constitute perjury, and upon conviction thereof, the person so convicted shall be punished as provided by law.
(Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §8.)
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