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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-175

Swearing to Statement

Official textalison.legislature.state.al.us

The statement herein required to be made by the distributor, manufacturer, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false or fraudulent statement sworn to shall constitute perjury; and, upon conviction thereof, the person so convicted shall be punished as provided by law.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §635.

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In this chapter (40 sections)
  1. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  2. 40-17-168.6 · Refusal to Issue License; Appeal
  3. 40-17-168.7 · Issuance of License
  4. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  5. 40-17-168.9 · Cancellation of License
  6. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  7. 40-17-168.11 · Tax Payments and Returns
  8. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
  9. 40-17-168.13 · Receipt and Remission of Taxes; Liability
  10. 40-17-168.14 · Recordkeeping
  11. 40-17-168.15 · Disposition of Funds
  12. 40-17-168.16 · Civil Penalties
  13. 40-17-168.17 · Criminal Penalties
  14. 40-17-168.18 · Appropriations
  15. 40-17-168.19 · Rulemaking Authority
  16. 40-17-170 · Definitions
  17. 40-17-171 · Levy; Amount; Certificates of Exemption
  18. 40-17-172 · Disposition of Tax
  19. 40-17-173 · Tax to Apply Whether Withdrawal for Use or Sale
  20. 40-17-174 · Wholesale Oil License Fee; Import License Fee; Exemption
  21. 40-17-175 · Swearing to Statement
  22. 40-17-176 · Records of Sales
  23. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  24. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  25. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  26. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  27. 40-17-182 · Forms for Reports
  28. 40-17-185 · Restraint of Violators
  29. 40-17-186 · When Statements to Be Rendered and Tax Paid
  30. 40-17-200 · When Report to Be Made by Carriers
  31. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  32. 40-17-203 · Penalty for Failure to Comply
  33. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  34. 40-17-221 · Administration of Article and Collection of Tax
  35. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  36. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  37. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  38. 40-17-225 · Allocations of Revenue Collections
  39. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  40. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
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