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URL:http://alisondb.legislature.state.al.us/alison/CodeOfAlabama
/1975/45-49-249.10.htm
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Modified:2020-01-21 15:02:36
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Title:45-49-249.10
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Body:Section 45-49-249.10

Penalties.

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 87-558, p. 868, ยง11.)