Any taxes assessor or deputy tax assessor who returns the tax list of any taxpayer as having been sworn to by such taxpayer, when in fact it was not sworn to, is guilty of a misdemeanor.
Ala. Code § 40-1-18
Falsely Returning List of Taxpayer as Sworn To.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §897.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.