Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-1-18 — Falsely Returning List of Taxpayer as Sworn To

Any taxes assessor or deputy tax assessor who returns the tax list of any taxpayer as having been sworn to by such taxpayer, when in fact it was not sworn to, is guilty of a misdemeanor.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §897.

Source: official text