Any person who willfully and knowingly makes a false statement orally or in writing or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain or to assist any other person, partnership or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this article, shall be guilty of a misdemeanor.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 3 - Motor Carrier Fuel Tax.
Section 40-17-140 - Definitions.
Section 40-17-141 - Levy; Amount of Tax.
Section 40-17-142 - Credit of Payment of Gasoline and Motor Fuel Taxes.
Section 40-17-144 - Penalty for False Statements.
Section 40-17-145 - Payment of Tax.
Section 40-17-146 - Disposition of Proceeds of Tax; Appropriations.
Section 40-17-147 - How Amount of Motor Fuel Used in State Ascertained.
Section 40-17-148 - Reports of Motor Carrier.
Section 40-17-150 - Annual Identification Markers.
Section 40-17-152 - Authority of Commissioner to Adopt Rules and Regulations.
Section 40-17-153 - Exemptions From Article.