Section 40-17-175
Swearing to statement.
The statement herein required to be made by the distributor, manufacturer, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false or fraudulent statement sworn to shall constitute perjury; and, upon conviction thereof, the person so convicted shall be punished as provided by law.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §635.)