Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-2-6 — Oaths of Witnesses
Oaths of witnesses in any matter under the investigation or consideration of the department may be administered by the commissioner, or by the secretary thereof, or by any chief clerk, field agent, or auditor. Any person swearing falsely to any material matter shall be guilty of perjury and shall be punished as provided by law.
Source: official text