Oaths of witnesses in any matter under the investigation or consideration of the department may be administered by the commissioner, or by the secretary thereof, or by any chief clerk, field agent, or auditor. Any person swearing falsely to any material matter shall be guilty of perjury and shall be punished as provided by law.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 2 - Department of Revenue.
Article 1 - General Provisions.
Section 40-2-2 - Employment of Secretary and Other Employees; Payment of Expenses Generally.
Section 40-2-3 - Duties of Secretary.
Section 40-2-4 - Bonds of Employees.
Section 40-2-6 - Oaths of Witnesses.
Section 40-2-7 - Offices and Equipment; How Expenses Paid.
Section 40-2-8 - Travelling Expenses - Generally.
Section 40-2-9 - Traveling Expenses - Prepayment for Employees Traveling Outside State.
Section 40-2-10 - Agents and Employees Constituted Peace Officers; Arrest Fee.
Section 40-2-11 - Powers and Duties Generally.
Section 40-2-14 - Photographic or Electronic Reproductions of Documents - Legislative Intent.
Section 40-2-15 - Notice of Setting Assessment Aside; Revaluation and Notice Thereof.
Section 40-2-16 - Equalization of Valuation Generally.
Section 40-2-17 - Revaluation by Board of Equalization to Affect Equalization.
Section 40-2-18 - Procedure After Revaluation and Equalization.
Section 40-2-20 - Witnesses - Incriminating Testimony; Perjury.