Voyles v. State

James Everett Voyles was indicted in May 1988 by a Mobile County grand jury in a five-count indictment. Count I charged that the appellant made and subscribed his Alabama personal income tax return for the year 1983, which contained a written declaration that it was made under the penalties of perjury, and which he did not believe to be true and correct as to every material matter (§ 40-29-115(1), Code of Alabama 1975). Count II charged the same offense with respect to the appellant's 1984 Alabama income tax return. Count III charged that the appellant, while he was vice-president of…