Ala. Code § 22-30B-10
Current with legislation from 2024 effective through May 17, 2024.
The monthly report herein required shall be sworn to before some officer authorized to administer oaths, and any false or fraudulent statement to a material fact made with an intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall be punished as provided by law.
Ala. Code § 22-30B-10 (1975)