Alabama Code 40-26-7. Verification of reports
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Terms Used In Alabama Code 40-26-7
- Conviction: A judgement of guilt against a criminal defendant.
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
The monthly reports herein required to be made are not required to be made on oath, but wherever in this chapter any report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths; and any false statement of a material fact made with intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall be punishable as provided by law.