Ala. Code § 45-51A-32.37

Each fire insurance company doing business in the city shall file with the board of trustees, on or before the first day of February of each year, a statement or report in writing showing the gross amount of premiums, less returned premiums, received by the fire insurance company for and on account of business done by it in the city during the preceding year, which statement or report shall be sworn to by the agent of the fire insurance company in the city, or some other person having knowledge of the facts; and any fire insurance company failing to make and file the report and statement as aforesaid, shall be subject to the same penalties as are provided in subdivision (3) of Section 45-51A-32.27, to be collected as in the subdivision provided, for the benefit of the fund.