Alabama Statutes
§ 45-8-241.26 — Oaths; Perjury
Alabama § 45-8-241.26
JurisdictionAlabama
Title 45Local Laws
Ch. 8Calhoun County
Art. 24Taxation
Part 2Tax, General
Subpart 2Lodging Tax
This text of Alabama § 45-8-241.26 (Oaths; Perjury) 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 § 45-8-241.26 (2026).
Text
The monthly reports herein required to be made are not required to be made on oath, but wherever in this subpart any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths; and any false statement of a material fact made with the intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall be punishable as provided by law.
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Legislative History
(Acts 1978, No. 73, p. 1759, §7.)
Nearby Sections
15
§ 45-1-10
Disclaimer,§ 45-1-100.01
Superintendent of Education§ 45-1-100.02
Insuring School Buildings and Property§ 45-1-110
Compensation of Poll Workers§ 45-1-120
Reserved§ 45-1-130
Duties of County Engineer§ 45-1-140
Reserved§ 45-1-150
Reserved§ 45-1-160
Reserved§ 45-1-180
Reserved§ 45-1-190
Reserved§ 45-1-20
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Bluebook (online)
Alabama § 45-8-241.26, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-8-241.26.