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.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 26 - Transient Occupancy Tax.
Section 40-26-1 - Tax Imposed; Exemptions; Definitions.
Section 40-26-2 - Certain Municipal Privilege License Taxes Excluded in Computation of Tax.
Section 40-26-4 - Cash and Credit Businesses.
Section 40-26-5 - Annual Return and Payment.
Section 40-26-7 - Verification of Reports.
Section 40-26-8 - Failure to Make Reports and Keep Records.
Section 40-26-9 - Willful Refusal to Make Reports or Permit Examination of Records.
Section 40-26-16 - Failure to Add Tax to Price of Service; Refund or Absorption of Tax Prohibited.
Section 40-26-17 - Violators Restrained From Continuing in Business.
Section 40-26-18 - Administration of Chapter.
Section 40-26-19 - Rules and Regulations.