Section 40-17-124 False or fraudulent claims.
Section 40-17-124
False or fraudulent claims.
Any person who knowingly files a false or fraudulent claim for a gasoline tax refund under the provisions of this division shall be guilty of perjury and upon conviction shall be imprisoned in the penitentiary for not less than two nor more than five years.
(Acts 1969, No. 403, p. 789, §5.)