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Section 40-26-7 Verification Of Reports.

Section 40-26-7

Verification of reports.

The monthly reports herein required to be made are not required to be made on oath, but wherever in this chapter 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 of a material fact made with intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall be punishable as provided by law.

(Acts 1955, No. 248, p. 586, §6.)

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Local Government
Alabama
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Kay Ivey
Kay Ivey
April 10, 2017 -
Republican
1-334-242-3935
600 Dexter Ave., Montgomery, AL, 36104

Keywords
tax
false
constitute
defraud
statement
perjury
material
fact
intent
reports