Ala. Code § 45-53-243.02
On or before the 20th day of each month after any tax shall have been levied under this part, every person upon whom the excise tax is levied shall render to the county commission on forms prescribed by the county commission a true and correct statement of all sales and withdrawals of gasoline and motor fuel made by him, her, or them during the next preceding month, liable for payment of the excise tax imposed pursuant to this part. Additional information shall be furnished as the county commission may require upon blanks to be formulated and furnished by the county commission, and at the time of making such report shall pay to the county commission an amount of money equal to the excise tax levied under this part. The statement required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths. Any false statement sworn to shall constitute perjury, and upon conviction, the person so convicted shall be punished as provided by law for the crime of perjury.
Ala. Code § 45-53-243.02 (1975)