B

Explanation:
Angular momentum is a physical quantity associated with the rotation of an object. It is defined for rotating bodies and is given by the formula:
$$ L = I \omega $$
where $L$ is the angular momentum, $I$ is the moment of inertia, and $\omega$ is the angular velocity. However, it is important to note that angular momentum can also be associated with objects that are not rotating, as long as they have linear momentum and a point of reference. For example, a mass moving in a circular path has angular momentum relative to the center of rotation, even though it is not rotating about its own axis.
Therefore, the statement is false.