40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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13A-8-10.1
Section 13A-8-10.1 Theft of services in the first degree. (a) The theft of services which exceeds
two thousand five hundred dollars ($2,500) in value constitutes theft of services in the first
degree. (b) Theft of services in the first degree is a Class B felony. (Acts 1978, No. 770,
p. 1110; Act 2003-355, p. 962, §1.)...
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13A-8-10.2
Section 13A-8-10.2 Theft of services in the second degree. (a) The theft of services between
one thousand five hundred dollars ($1,500) in value and two thousand five hundred dollars
($2,500) in value constitutes theft of services in the second degree. (b) Theft of services
in the second degree is a Class C felony. (Acts 1978, No. 770, p. 1110; Act 2003-355, p. 962,
§1; Act 2015-185, §2.)...
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13A-8-17
Section 13A-8-17 Receiving stolen property in the first degree. (a) Receiving stolen property
which exceeds two thousand five hundred dollars ($2,500) in value constitutes receiving stolen
property in the first degree. (b) Receiving stolen property in the first degree is a Class
B felony. (Acts 1977, No. 607, p. 812, §3241; Act 2003-355, §1.)...
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13A-8-18
Section 13A-8-18 Receiving stolen property in the second degree. (a) Any of the following constitutes
receiving stolen property in the second degree: (1) Receiving stolen property that is between
one thousand five hundred dollars ($1,500) in value and two thousand five hundred dollars
($2,500) in value. (2) Receiving stolen property of any value under the circumstances described
in subdivision (b)(3) of Section 13A-8-16. (3) Receiving stolen property that is a firearm,
rifle, or shotgun, regardless of its value. (b) Receiving stolen property in the second degree
is a Class C felony. (Acts 1977, No. 607, p. 812, §3242; Acts 1979, No. 79-471, p. 812, §1;
Act 2003-355, p. 962, §1; Act 2015-185, p. 476, §2; Act 2019-521, §1.)...
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13A-6-195
Section 13A-6-195 Financial exploitation of an elderly person - First degree. (a) The financial
exploitation of an elderly person in which the value of the property taken exceeds two thousand
five hundred dollars ($2,500) constitutes financial exploitation of the elderly person in
the first degree. (b) Financial exploitation of an elderly person in the first degree is a
Class B felony. (Act 2013-307, §6; §38-9E-6; renumbered by Act 2014-346, p. 1289, §1(b)(7).)...

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13A-8-10.6
Section 13A-8-10.6 Cargo theft. (a) A person commits the crime of cargo theft if the person
knowingly obtains or exerts unauthorized control over either of the following: (1) A vehicle
engaged in commercial transportation of cargo or an appurtenance thereto, including, without
limitation, a trailer, semitrailer, container, railcar, or other associated equipment, or
the cargo being transported therein or thereon, which is the property of another, with the
intention of depriving the other person of the property, regardless of the manner in which
the property is taken or appropriated. (2) A trailer, semitrailer, container, railcar, or
other associated equipment, or the cargo being transported therein or thereon, which is the
property of another, with the intention of depriving the other person of the property, regardless
of the manner in which the property is taken or appropriated. (b)(1) Cargo theft that has
a collective value in excess of fifty thousand dollars ($50,000) is a Class B...
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13A-7-22
Section 13A-7-22 Criminal mischief in the second degree. (a) A person commits the crime of
criminal mischief in the second degree if, with intent to damage property, and having no right
to do so or any reasonable ground to believe that he or she has such a right, he or she inflicts
damages to property in an amount which exceeds five hundred dollars ($500) but does not exceed
two thousand five hundred dollars ($2,500). (b)(1) Criminal mischief in the second degree
is a Class A misdemeanor punishable as provided by law. (2) Upon a second conviction of criminal
mischief in the second degree within a five-year period involving damage to a church or other
religious building, or damage to property in a church or other religious building, the defendant
shall be sentenced to a mandatory minimum sentence of not less than 10 days in jail and upon
a third or subsequent conviction of criminal mischief in the second degree within a five-year
period involving damage to a church or other religious...
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37-15-10
Section 37-15-10 Penalties. (a) Any person who violates this chapter, or the rules adopted
under this chapter, shall be subject to a civil penalty as follows: (1) For a first violation,
the violator shall complete a course of training concerning compliance with this chapter or
pay a civil penalty in an amount not to exceed five hundred dollars ($500) per incident, or
both. (2) For a second or subsequent violation within a 12-month period, the violator shall
complete a course of training concerning compliance with this chapter or pay a civil penalty
in an amount not to exceed one thousand dollars ($1000) per incident, or both. (3) For a third
or subsequent violation within a 12-month period, the violator shall complete a course of
training concerning compliance with this chapter and pay a civil penalty in an amount not
to exceed three thousand dollars ($3,000) per incident. (4) Notwithstanding this subsection,
if any violation was the result of gross negligence or willful noncompliance,...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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