Section 45-8-241.25 – Records, Books, and Accounts.
Section 45-8-241.25 Records, books, and accounts. It shall be the duty of every person, firm, or corporation engaging, or continuing in Calhoun County in any business taxed hereunder to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount […]
Section 45-8-241.26 – Oaths; Perjury.
Section 45-8-241.26 Oaths; perjury. The monthly reports herein required to be made are not required to be made on oath, but wherever in this subpart any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths; and […]