45-14-242.05
Section 45-14-242.05 Failure to report; delinquency. If any distributor, storer, or retail
dealer fails to make monthly reports or fails to pay any tax imposed pursuant to this part,
the tax shall be delinquent and there shall be added to the amount of the tax a penalty of
25 percent, and if in the opinion of the county commission a good and sufficient cause or
reason is shown for the delinquency, the penalty may be remitted. The county commission may
make returns for delinquent taxpayers upon the information reasonably obtained and add the
penalty prescribed by this part. If any person shall be delinquent in the payment of any tax
imposed pursuant to this part, the county commission shall issue execution for the collection
of the tax, directed to the county sheriff, who shall proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county tax collector and
make return of the execution to the county commission. The tax and the penalties...
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45-37A-251.55
Section 45-37A-251.55 Payment of assessments. Payment of any assessment, or if delinquent,
the collection of the assessment, shall be made in the manner and as provided for the payment
of municipal improvement assessments as provided for the payment of and delinquent collection
of municipal improvement assessments pursuant to Article 1, commencing with Section 11-48-1,
Chapter 2, Title 11. The city, in the latter notice, may elect to have the tax collector collect
the assessment by adding the same to the tax bill. Upon that election, the tax collector shall
collect the assessment using all methods available for collecting ad valorem taxes. (Act 95-574,
p. 1204, Art. III, §6.)...
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45-44-242.08
Section 45-44-242.08 Delinquency in payment of tax. If any distributor, retail dealer, or storer
in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under
this part, the tax shall be deemed delinquent. A penalty in the amount of 25 percent of the
tax liability shall be added to the amount due. If the county commission determines that a
good and sufficient cause exists for the delinquency, the penalty may be waived by the county
commission. If any person is delinquent in the payment of the tax imposed pursuant to this
part, the county commission shall issue execution for the collection of the tax, directed
to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county tax collector and
shall make a return of the execution to the county commission. The tax imposed pursuant to
this part and any penalties provided herein shall be held as a debt payable...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is levied to fail or refuse to add to the sales price and collect from the
purchaser the amount due on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorb, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
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45-37-243.03
Section 45-37-243.03 Rulemaking authority; powers. The board of revenue, county commission,
or like governing body of such counties shall have power to adopt reasonable rules and regulations
not inconsistent with this subpart to provide for the enforcement, collection, and distribution
of the tax, and to provide for the possession and sale, from bottles with broken seals, of
cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in
miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner,
director of county department of revenue, or other public officer performing like duties in
such counties shall have the following powers: (1) The power to administer this subpart including
the collection of the taxes herein levied, the payment of the expenses incurred in the administration
of this subpart, and the collection of the taxes, the distribution of the proceeds remaining
after payment of such expenses in...
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9-13-242
Section 9-13-242 Collection of ginseng. (a) The season for the legal collection of ginseng
shall be from September 1 through December 13 inclusive. Collection of ginseng outside of
this period is unlawful, unless the plants are collected from land owned or managed by the
ginseng collector for the personal use of such collector and/or members of the collector's
immediate family. (b) It shall be unlawful to collect ginseng that has less than three five-leaf
prongs. (c) It shall be unlawful to collect ginseng with immature green, unripe fruit (seeds).
(d) It shall be unlawful for any person collecting ginseng to fail to plant immediately after
collection the ripe berries or seeds of collected ginseng in the same location at which such
ginseng was collected, provided such berries are present. (e) It shall be unlawful for any
person to collect ginseng from private or public property without first obtaining written
permission from the landowner or his agent, except on property where general...
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45-25-242.07
Section 45-25-242.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided
if in the opinion of the governing body of the county a good and sufficient cause or reason
is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent
in the payment of any tax imposed by this subpart, the governing body of the county shall
issue execution for the collection of the same, directed to any sheriff of the State of Alabama,
who shall proceed to collect the same in the...
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45-25-242.47
Section 45-25-242.47 Delinquency in payment of tax. If any distributor, storer or retail dealer
in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided
if in the opinion of the governing body of the county a good and sufficient cause or reason
is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent
in the payment of any tax imposed by this subpart, the governing body of the county shall
issue execution for the collection of the same, directed to any sheriff of the State of Alabama,
who shall proceed to collect the same in the...
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45-30-241.06
Section 45-30-241.06 Delinquency of payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Franklin County a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The Franklin County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Franklin County shall issue execution for the collection
of the same, directed to the Franklin County Sheriff, who shall proceed to...
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45-32-244.07
Section 45-32-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under this part, the tax shall be deemed delinquent within the meaning of this part
and there shall be added to the amount of his or her tax a penalty of 25 percent; provided,
if in the opinion of the county commission a good and sufficient cause or reason is shown
for such delinquency, the penalty may be excused. The county commission shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent
in the payment of any tax imposed pursuant to this part, the county commission shall issue
execution for the collection of same, directed to the county sheriff, who shall proceed to
collect the same in the manner now provided by law for the collection...
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