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40-29-113
Section 40-29-113 Fraudulent statement or failure to make statement to employees. In lieu of
any other penalty provided by law (except the penalty provided by Section 40-29-75) any person
required under the provisions of Section 40-18-75 to furnish a statement who willfully furnishes
a false or fraudulent statement or who willfully fails to furnish a statement in the manner,
at the time, and showing the information required under Section 40-18-75, or regulations prescribed
thereunder, shall, for each such offense, upon conviction thereof, be fined not more than
$1,000, or imprisoned not more than one year, or both. (Acts 1983, 4th Ex. Sess., No. 83-891,
p. 128, §32.)...
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40-29B-8
Section 40-29B-8 Penalties. (a)(1) For taxable periods beginning on or after January 1, 2017,
and before December 31, 2024, taxpayers that are granted amnesty and later fail to comply
with any payment or filing provision administered by the department shall be subject to the
penalty for underpayment due to negligence under subsection (c) of Section 40-2A-11, or a
civil penalty of one hundred dollars ($100), whichever is greater. (2) A taxpayer who delivers
or discloses a false or fraudulent application, document, return, or other statement to the
department in connection with an amnesty application is subject to the penalty for underpayment
due to fraud under subsection (d) of Section 40-2A-11, or a civil penalty of ten thousand
dollars ($10,000), whichever is greater. (b) Following the termination of the tax amnesty
period, if the commissioner issues a deficiency assessment for a period for which amnesty
was taken, the commissioner may impose penalties and institute civil or criminal...
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40-29-116
Section 40-29-116 Fraudulent returns, statements, or other documents. Any person who willfully
delivers or discloses to the commissioner or his delegate any list, return, account, statement,
or other document, known by him to be fraudulent or to be false as to any material matter,
shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned
not more than one year, or both. Any person required pursuant to this title to furnish any
information to the commissioner or his delegate who willfully furnishes to the commissioner
or his delegate any information known by him to the fraudulent or to be false as to any material
matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned
not more than one year, or both. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §35.)...
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40-29-119
Section 40-29-119 Periods of limitation on criminal prosecutions. (a) No person shall be prosecuted,
tried, or punished for any of the various offenses arising under the revenue laws unless the
indictment is found or the prosecution instituted within three years next after the commission
of the offense, except that the period of limitation shall be six years: (1) For offenses
involving the defrauding or attempting to defraud the State of Alabama or any agency thereof,
whether by conspiracy or not, and in any manner; (2) For the offense of willfully attempting
in any manner to evade or defeat any tax or the payment thereof; (3) For the offense of willfully
aiding or assisting in, or procuring, counseling, or advising, the preparation or presentation
under, or in connection with any matter arising under, the statute revenue laws, of a false
or fraudulent return, affidavit, claim or document (whether or not such falsity or fraud is
with the knowledge or consent of the person authorized or...
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17-13-15
Section 17-13-15 When voted ballots container and records of election container may be opened.
After the result has been canvassed and declared by the county executive committee, the sheriff
shall securely keep the voted ballots container and the records of election container in accordance
with state and federal law. The voted ballots container and records of election container
shall not be opened except in one or the other of the following events: (1) In the event of
a contest, where the opening of the container has been authorized under authority of the chair
of the executive committee trying the contest. (2) Where a container has been returned but
no certificate of the result of the election has been sent the chair outside of the container,
the container may be opened by the sheriff in the presence of the chairs, or their designees,
of the county committees for the political parties participating in the primary election,
and the committees, for canvassing purposes, may obtain the...
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17-13-25
Section 17-13-25 Changing or altering returns of primary elections. Any person who shall change
or in any wise alter the returns of any primary election, or remove the copy of the returns
posted at any polling place before the result of the election is announced by the committee
or governing authority, shall be punished in the same form and manner as provided by the general
law for the punishment of any person who changes or in any wise alters the returns of the
regular state elections. (Code 1907, §6824; Code 1923, §3947; Code 1940, T. 17, §401; §17-16-52;
amended and renumbered by Act 2006-570, p. 1331, §59.)...
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31-2A-132
Section 31-2A-132 (Article 132.) Frauds against the government. Any person subject to this
code who does any of the following shall, upon conviction, be punished as a court-martial
may direct: (1) Knowing it to be false or fraudulent, makes any claim against the United States,
the state, or any officer thereof. (2) For the purpose of obtaining the approval, allowance,
or payment of any claim against the United States, the state, or any officer thereof makes
or uses any writing or other paper knowing it to contain any false or fraudulent statements,
makes any oath, affirmation, or certification to any fact or to any writing or other paper
knowing the oath, affirmation, or certification to be false, or forges or counterfeits any
signature upon any writing or other paper, or uses any such signature knowing it to be forged
or counterfeited. (3) Having charge, possession, custody, or control of any money, or other
property of the United States or the state, furnished or intended for the...
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40-29B-6
Section 40-29B-6 Ineligible taxpayers. Tax amnesty may not be granted to a taxpayer under any
of the following circumstances: (1) The taxpayer is a party to a criminal investigation or
criminal litigation in a court of the United States or this state pending on March 6, 2018,
for nonpayment, delinquency, or fraud in relation to any state tax imposed by this state and
administered by the department. (2) The taxpayer has delivered or disclosed a false or fraudulent
application, document, return, or other statement to the department in connection with an
amnesty application. (3) The taxpayer has been issued a final assessment in which the appeal
period has ended pursuant to Section 40-2A-7. (4) The taxpayer has entered into a voluntary
disclosure agreement with the department before December 31, 2017. (5) The taxpayer has been
granted amnesty for the tax type as part of the Alabama Tax Delinquency Amnesty Act of 2016,
Chapter 29A of this title. (Act 2018-153, §6.)...
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17-10-3
Section 17-10-3 Voting in precinct, etc., where elector's name does not appear on official
list. It shall be unlawful for any elector to cast his or her ballot during any general election,
primary election, municipal election or special election in any precinct, any district, any
ward, or any other subdivision where his or her name does not duly appear upon the official
list of the precinct, district, ward, or subdivision. All ballots cast in any election contrary
to this section are hereby declared illegal and, upon a contest duly instituted, the ballots
shall be excluded in determining the final result of any election; provided, that nothing
in this section shall prevent any qualified elector residing in the precinct, ward, or voting
district from voting after presenting a proper certificate from the board of registrars, or
from voting a provisional ballot or a provisional ballot in municipal elections when his or
her name does not duly appear upon the official list of the precinct,...
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17-12-12
Section 17-12-12 Returns of election - Sealing, delivery, and disposition of records. After
completing and signing the certificate of result, the election officials shall seal the ballots,
certificates, and other records as follows: (1) Where precinct ballot counters are used: a.
The list of registered voters shall be delivered to the judge of probate for transmittal to
the board of registrars for use by the board of registrars in updating their records. b. The
ballot accounting certificate and the first copy of the certificates of result shall be placed
in an envelope addressed to the judge of probate who shall keep them for public inspection
or election contest, or both. c. All voted ballots shall be placed in a voted ballot box and
sealed. All spoiled ballots, unused ballots, and ballot stubs, one copy of the certificate
of results, and the clerk's poll list (already sealed in a separate envelope) shall be placed
in the records of election container which shall be sealed and signed...
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