Penalty for False Statements.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Gasoline and Other Motor Fuels; Lubricating Oils.
  5. Motor Carrier Fuel Tax.
  6. 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.)


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