The monthly reports herein required to be made are not required to be made on oath, but wherever in this subpart any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths; and any false statement of a material fact made with the 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
Section 45-8-241.20 - Levy of Tax; Exemptions or Exclusions.
Section 45-8-241.21 - Payment and Collection of Taxes.
Section 45-8-241.22 - Tax Due Dates; Gross Proceeds Statements.
Section 45-8-241.23 - Monthly Reports of Cash and Credit Businesses.
Section 45-8-241.24 - Tax Returns, Forms, and Remittances.
Section 45-8-241.25 - Records, Books, and Accounts.
Section 45-8-241.26 - Oaths; Perjury.
Section 45-8-241.27 - Inspection of Reports or Returns.
Section 45-8-241.28 - Failure to Include Tax; Absorption or Refund of Tax.
Section 45-8-241.29 - Enforcement of Collection of Taxes; Civil Suits; Special Counsel.
Section 45-8-241.30 - Application of Law and Statutes.
Section 45-8-241.31 - Charges for Collection of Taxes; Tourism and Convention Promotion.