Code of Alabama - Title 40: Revenue and Taxation - Section 40-17-144 - Penalty for false statements
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Section 40-17-144 - Penalty for false statements.
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.
(Acts 1961, No. 674, p. 925, §5.)
Sections: 40-17-121 40-17-122 40-17-124 40-17-125 40-17-140 40-17-141 40-17-142 40-17-144 40-17-145 40-17-146 40-17-147 40-17-148 40-17-150 40-17-152 40-17-153
Last modified: February 19, 2012
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