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16-3-28
Section 16-3-28 Authority of board and trustees of institutions to borrow from federal agencies
or others; issuance of bonds, notes and other securities. (a) The State Board of Education,
acting for the respective educational institutions under its supervision, and each public
corporation that conducts one or more state educational institutions under its supervision,
acting through its board of trustees or other governing body, are hereby separately authorized
to exercise and perform any or all of the following powers: (1) To borrow money from the United
States of America or any department or agency thereof, or from any person, firm, corporation
or other lending agency for the purchase, construction, enlargement or alteration of any buildings
or other improvements, including dormitories, dining halls, classrooms, laboratories, libraries,
stadiums, administration buildings and any other buildings and appurtenances thereto suitable
for use by the institution with respect to which the...
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33-1-34
Section 33-1-34 Ships entering or leaving Port of Mobile to fly flag of country of registry;
name of country of registry to be stated in advertising, etc. (a) All ships entering or leaving
the Port of Mobile shall fly the flag of the country in which such ship is registered and
all advertising and sales of passenger ship services of such ships shall clearly state in
each advertisement and on each ticket or evidence of sale of such services the name of the
country in bold type in which each such ship is registered. (b) The owner of any ship which
fails to comply with the requirement of subsection (a) of this section relative to the flying
of the flag of the country in which the ship is registered, and the master thereof, each,
forfeits to the use of the State of Alabama the sum of $500.00; and the owner of any ship
and any employee or agent of such owner and any other person, firm or corporation, who publishes,
distributes or circulates any advertising relative to a ship or who sells or...
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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
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40-29-115
Section 40-29-115 Fraud and false statements. (a) Any person who: (1) DECLARATION UNDER PENALTIES
OF PERJURY. Willfully makes and subscribes any return, statement, or other document, which
contains or is verified by a written declaration that it is made under the penalties of perjury,
and which he does not believe to be true and correct as to every material matter; or (2) AID
or ASSISTANCE. Willfully aids or assists in, or procures, counsels, or advises the preparation
or presentation under, or in connection with any matter arising under, the state revenue laws,
of a return, affidavit, claim, or other document, which is fraudulent or is false as to any
material matter, whether or not such falsity or fraud is with the knowledge or consent of
the person authorized or required to present such return, affidavit, claim, or document; or
(3) FRAUDULENT BONDS, PERMITS, AND ENTRIES. Simulates or falsely or fraudulently executes
or signs any bond, permit, entry, or other document required by the...
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9-14-21
Section 9-14-21 Invitations to bid; experience of persons, etc., seeking concessions; responsibility
for maintenance of state facilities leased. (a) For any concession contract authorizing occupancy
by the concessionaire of any portion of the state park system, the Division of Parks shall
prepare an invitation to bid, which shall include a summary of the terms and conditions of
the concession sufficient to enable persons, firms or corporations to bid solely on the basis
of rates to be paid to the state. Bids will be made only on the basis of the invitation to
bid. (b) No concession may be awarded to any person, firm or corporation who or which has
less than five years actual experience in the operation of a facility similar to the concession
being considered for leasing. (c) All concessionaires shall be fully responsible for the maintenance
and upkeep of the state facility leased. (Acts 1971, No. 2440, p. 3900, ยง2.)...
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9-2-13
Section 9-2-13 Commissioner of Conservation and Natural Resources - Authority to prohibit importation
of birds, animals, fish, etc. (a) The Commissioner of Conservation and Natural Resources may
prohibit by duly promulgated regulation the importation of any bird, animal, reptile, amphibian,
or fish when the importation of the animal, bird, reptile, amphibian, or fish would not be
in the best interest of the state. (b) This section does not apply to birds, animals, reptiles,
amphibians, and fish used for display purposes for carnivals, zoos, circuses, and other like
shows and exhibits where ample provision is made so the birds, animals, reptiles, amphibians,
and fish will not escape or be released in this state. (c) Any person, firm, corporation,
partnership, or association who or which imports, brings, or causes to be brought or imported
into the State of Alabama any bird, animal, reptile, amphibian, or fish, the importation of
which has been forbidden by duly promulgated regulation of...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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28-4-136
Section 28-4-136 Penalties for violations of provisions of article by railroad companies, express
companies, etc.; duties of district attorney in cases of grand jury indictments. (a) Any railroad
company, express company or other carrier or any person or corporation violating any of the
provisions of this article or failing to comply with any requirements thereof shall be guilty
of a misdemeanor, punishable by a fine of not less than $50.00 nor more than $500.00, to which,
at the discretion of the court, may be added imprisonment in the county jail or confinement
at hard labor for the county for not more than six months for the first conviction. On the
second and every subsequent conviction of a violation of any provisions of this article, the
offense shall, in addition to a fine within the limitations above named, be punishable by
imprisonment in the county jail or at hard labor for the county for not less than three nor
more than six months, to be imposed by the court. (b) It shall...
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45-1-81.03
Section 45-1-81.03 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for assessment and collection of taxes due on same,
no licenses shall be issued to operate motor vehicles on the public highways of this state,
nor shall any transfer be made by the judge of probate until the ad valorem tax on such vehicles
shall have been paid to the county for the preceding year as evidenced by receipt from the
judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to
operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle
for ad valorem taxation purposes to the judge of probate who shall issue a certificate of
assessment on a form prescribed by the State Department of Revenue, shall collect the taxes
shown thereon, and shall make a duplicate of the tax receipt and keep same...
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45-10-201.04
Section 45-10-201.04 Ad valorem taxes; license tag as evidence of payment. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the license commissioner
until the ad valorem tax on such vehicles shall have been paid to the county for the preceding
year as evidenced by receipt from the tax collection authority. Every person, firm, or corporation
driving or owning a motor vehicle, which is owned by a resident of the county or by a business
located in the county, or which is otherwise located in the county for licensing purposes
and who or which desires to operate a motor vehicle on the public highways of Alabama shall
first return such motor vehicle for ad valorem taxation purposes to the license commissioner
who shall issue a certificate of assessment on a form...
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