GroundRules
Ala. Code § 40-2-6: Oaths of Witnesses.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 2 Department of Revenue.
- Article 1 General Provisions.
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.
Collected 2026-09-03T14:01:51Z. Source file · JSON