Alabama Statutes
§ 40-17-144 — Penalty for False Statements
Alabama·Title 40 Revenue and Taxation·Ch. 17 Gasoline and Other Motor Fuels; Lubricating Oils·Art. 3 Motor Carrier Fuel Tax
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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Alabama § 40-17-144 (Penalty for False Statements) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1961, No. 674, p. 925, §5.)
Nearby Sections
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§ 40-1-1
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Payment of Court Costs§ 40-1-2
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