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URL:http://alisondb.legislature.state.al.us/alison/CodeOfAlabama
/1975/45-2-244.010.htm
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Size:696 bytes
Modified:2007-09-12 13:30:10
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Title:45-2-244.010
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Body:Section 45-2-244.010

Additional penalty.

No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid into the general fund of the county.

(Act 80-613, p. 1044, ยง11.)