Section 40-17-308 False or fraudulent claims.
Section 40-17-308
False or fraudulent claims.
Any person who knowingly files a false or fraudulent claim for a motor fuel tax refund under the provisions of this article 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 1957, No. 743, p. 1173, §8; §40-17-108; amended and renumbered by Act 2008-275, p. 402, §6.)