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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-144

Penalty for False Statements

Official textalison.legislature.state.al.us

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.

Last amended: Acts 1961, No. 674, p. 925, §5.

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In this chapter (40 sections)
  1. 40-17-80 · Use of Net Tax Proceeds for Highway Purposes - Construction…
  2. 40-17-81 · State Treasurer to Make Allocations and Distributions
  3. 40-17-82 · Preservation of Prior Pledges
  4. 40-17-100 · “Gasoline Used on the Farm for Agricultural Purposes”…
  5. 40-17-101 · Purpose of Division
  6. 40-17-102 · Eligibility for Refund; Amount
  7. 40-17-103 · Filing and Form of Claim for Refund
  8. 40-17-104 · Time for Filing Claim
  9. 40-17-105 · Payment of Refund; Appropriation
  10. 40-17-106 · Powers of Commissioner of Revenue
  11. 40-17-107 · Tractors Owned by Applicant to Be Assessed for Ad Valorem…
  12. 40-17-108 · False or Fraudulent Claims
  13. 40-17-120 · “Gasoline” Defined
  14. 40-17-121 · Purpose of Division
  15. 40-17-122 · Eligibility for Refund; Amount
  16. 40-17-124 · False or Fraudulent Claims
  17. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  18. 40-17-140 · Definitions
  19. 40-17-141 · Levy; Amount of Tax
  20. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  21. 40-17-144 · Penalty for False Statements
  22. 40-17-145 · Payment of Tax
  23. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  24. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  25. 40-17-148 · Reports of Motor Carrier
  26. 40-17-150 · Annual Identification Markers
  27. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  28. 40-17-153 · Exemptions from Article
  29. 40-17-154 · Article Cumulative
  30. 40-17-155 · Penalties
  31. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  32. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  33. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  34. 40-17-163 · Rules and Regulations
  35. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  36. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  37. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
  38. 40-17-167 · Decal Requirement Suspended
  39. 40-17-168 · Legislative Findings
  40. 40-17-168.1 · Definitions
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