Alabama Statutes

§ 40-17-144 — Penalty for False Statements

Alabama § 40-17-144
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils
Art. 3Motor Carrier Fuel Tax

This text of Alabama § 40-17-144 (Penalty for False Statements) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ala. Code § 40-17-144 (2026).

Text

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.

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Legislative History

(Acts 1961, No. 674, p. 925, §5.)

Nearby Sections

15
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Bluebook (online)
Alabama § 40-17-144, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-17-144.