Section 36-15-62.1 - Providing false statements relating to any matter under investigation; penalties(a) Any person who knowingly commits any of the following in any matter under investigation by the Attorney General, or a prosecutor or investigator of his or her office, upon conviction shall be guilty of a Class C felony: (1) Falsifying, concealing, or covering up a material fact by any trick, scheme, or device.(2) Making a materially false, fictitious, or fraudulent statement or representation.(3) Making or using a false writing or document, knowing the same to contain any materially false, fictitious, or fraudulent entry.(4) Destroying, concealing, or secreting any document or other physical evidence.(b) Conviction, arrest, or prosecution of the matter originally under investigation is not a prerequisite to conviction under this section.Ala. Code § 36-15-62.1 (1975)