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40-2A-14
Section 40-2A-14 Certification of examiners; bonding of private auditing or collecting firms;
violations; exemptions; confidentiality requirements. (a) Except as provided in subsection
(c), any examiner employed by a private auditing or collecting firm to examine books and records
of taxpayers on behalf of any self-administered county or municipality shall be certified
by the Alabama Local Tax Institute of Standards and Training established pursuant to Section
40-2A-15. Any examiner employed by a private auditing or collecting firm to examine books
and records of taxpayers on behalf of any self-administered county or municipality as of July
1, 1998, shall have two years from the effective date of the rules and regulations of the
certification program to obtain the certification required by this subsection and may continue
to conduct examinations during this two-year period. (b) Except as provided in subsection
(c), every private auditing or collecting firm shall maintain fidelity bonds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-14.htm - 3K - Match Info - Similar pages
45-8-21.01
Section 45-8-21.01 Issuance of license; review. (a) All other provisions of law, rules, or
regulations to the contrary notwithstanding, the Alabama Alcoholic Beverage Control Board
shall absolutely have no authority to issue any form of on-premise license in any municipality
in Calhoun County, Alabama, for the retail sale of any form of intoxicating beverages, including,
but not limited to, beer and other forms of malt beverages, wine, liquor, or other alcoholic
beverages regulated by the board, unless the application therefor has first been approved
by the governing body of the county or the municipality within whose corporate limits the
site of the license is to be situated. The county or the municipality shall adopt and promulgate
rules and regulations for the administration and processing of applications for such licenses.
(b) The Alabama Alcoholic Beverage Control Board may issue such license only if the denial
of approval by the governing body of the county or the municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-21.01.htm - 2K - Match Info - Similar pages
5-22-6
Section 5-22-6 Criminal penalties. (a) Except as provided in subsection (b) of this section,
a person who willfully violates any provision of Section 5-22-3 shall in addition to other
penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall
be punished by a fine of not more than $500.00 or by imprisonment for not more than 12 months
or both. (b) A person who willfully violates any provision of Section 5-22-3, when the violation
is: (1) Committed in furtherance of the commission of any other violation of Alabama law;
or (2) Committed as part of a pattern of illegal activity involving transactions exceeding
$100,000.00 in any 12-month period, shall, in addition to other penalties provided by law,
be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more
than $500,000.00 or by imprisonment for not more than five years, or both. (Acts 1990, No.
90-469, p. 674, ยง6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-22-6.htm - 1K - Match Info - Similar pages
28-4A-3
Section 28-4A-3 Brewpub licensing and requirements; conditions. (a) In addition to the licenses
authorized to be issued and renewed by the board pursuant to the Alcoholic Beverage Licensing
Code codified as Chapter 3A of this title, the board, upon applicant's compliance with this
chapter, Chapter 3A and the rules adopted thereunder, and the conditions set forth in subsection
(b), may issue to a qualified applicant a brewpub license which shall authorize the licensee
to do all of the following: (1) Manufacture or brew beer, in a quantity not to exceed 10,000
barrels in any one year, and to sell beer brewed on the licensed premises in unpackaged form
at retail for on-premises consumption at the licensed premises only. (2) Sell beer brewed
on the licensed premises in packaged form at retail for off-premises consumption, provided
the beer sold for off-premises consumption may not exceed 288 ounces per customer per day
and shall be sealed, labeled, packaged, and taxed in accordance with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4A-3.htm - 4K - Match Info - Similar pages
45-1A-30
Section 45-1A-30 Sale or consumption of alcoholic beverages within two miles of Ivy Creek Methodist
Church. (a) Pursuant to the authority of Section 104 of the Constitution of Alabama of 1901,
on and after December 1, 2001, no person or other entity may sell any alcoholic beverage for
on-premises or off-premises consumption, nor allow the consumption of alcoholic beverages
in any bar, restaurant, or other commercial or business establishment within two miles of
the Ivy Creek Methodist Church in the Mulberry Community of Autauga County. (b) This section
shall not prevent, restrict, or affect the otherwise legal consumption of alcoholic beverages
in a private social setting within the prescribed area. (c) Any violation of subsection (a)
shall constitute a Class A misdemeanor and shall be punishable as provided by law. (d)(1)
Any licensee of the Alabama Alcoholic Beverage Control Board who is granted a license after
December 1, 2001, and who violates subsection (a) may be subject to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1A-30.htm - 1K - Match Info - Similar pages
37-8-220
Section 37-8-220 Prohibited instruments - Penalties. Any person who violates any provision
of this section, Section 37-8-217, Section 37-8-218, or Section 37-8-221 shall be guilty of
a misdemeanor, punishable by a fine of not less than $50.00 nor more than $1,000.00, to which,
at the discretion of the court or judge trying the case, may be added imprisonment in the
county jail or at hard labor for the county for not more than 12 months. Any person who violates
any provision of this section, Section 37-8-217, Section 37-8-218, or Section 37-8-221 who
has been previously convicted of violating this section, Section 37-8-217, Section 37-8-218,
or Section 37-8-221 or of any crime in this or any other state or federal jurisdiction involving
fraud or which carries possible punishment by confinement in the penitentiary shall be guilty
of a felony and, upon conviction thereof, shall be punished by confinement at hard labor in
the penitentiary for not less than one year nor longer than 10...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-8-220.htm - 1K - Match Info - Similar pages
41-10-173
Section 41-10-173 Charging, receiving, or obtaining of fees, etc., from the authority by members,
employees, etc.; interests held by members, employees, etc., in land, materials, or contracts
sold to, made with, etc., the authority. It shall be unlawful for any member of the authority
or any employee thereof to charge, receive or obtain, either directly or indirectly, any fee,
commission, retainer or brokerage out of the funds of the authority, and no member of the
authority or officer or employee thereof shall have any interest in any land, materials or
contracts sold to or made or negotiated with the authority or with any member or employee
thereof acting in his capacity as a member or employee of such authority. Violation of any
provision of this section shall be a misdemeanor and, upon conviction, shall be punishable
by removal from membership or employment and by a fine of not less than $100.00 or by imprisonment
not to exceed six months, or both. (Acts 1981, No. 81-792, p. 1390,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-173.htm - 1K - Match Info - Similar pages
6-5-160.4
Section 6-5-160.4 Violation, suspension, cancellation of abatement order. (a) A violation of
any court order issued pursuant to this division is punishable as a contempt of court by a
fine of not less than five hundred dollars ($500) nor more than thirty thousand dollars ($30,000),
or by imprisonment for not more than one year, or both. At least one-half of all fines collected
as punishment for contempt shall be paid into the general fund of the county if the action
against the defendant was commenced by the county governing body or a county government agency.
Evidence concerning the duration and repetitive nature of the violations shall be considered
by the court in determining the penalty for contempt. (b) Upon finding that a defendant has
willfully violated an order issued pursuant to this division, the court may issue any additional
orders necessary to abate the nuisance or to carry out the punishment for contempt. (c) The
court may suspend the effectiveness of an order of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-160.4.htm - 2K - Match Info - Similar pages
28-1-6
Section 28-1-6 Issuance of licenses for sale of intoxicating beverages in Class 1 or Class
2 municipalities. (a)(1) All other provisions of law, rules, or regulations to the contrary
notwithstanding, the Alabama Alcoholic Beverage Control Board shall absolutely have no authority
to issue any form of license in a Class 1 municipality, including, but not limited to, off-premises
consumption licenses, restaurant licenses, or club licenses, for the retail sale of any form
of intoxicating beverages, including, but not limited to, malt liquor, beer, wine, liquor,
or other alcoholic beverage regulated by the board, unless one of the following requirements
is satisfied: a. The application has first been approved by the governing body of the Class
1 municipality in which the site of the license is situated. b. The denial of approval by
the Class 1 governing body has been set aside by order of the circuit court of the county
in which the site is situated on the ground that the municipal approval...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-1-6.htm - 5K - Match Info - Similar pages
28-3-197
Section 28-3-197 Supplemental revenue loss phase-out system. (a) When used in this section,
the following words and phrases shall have the following meanings, respectively, unless the
context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW FUND. A fund established
with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale
beer licensees collecting the tax imposed by this article, such payments being made from the
discount provided by Section 28-3-190(b). From the fund, the board shall pay to each supplement
eligible county the amount or amounts provided by this section for the purpose of phasing
out the supplement net revenue loss, if any, which would be experienced by supplement eligible
counties. (2) SUPPLEMENT ELIGIBLE COUNTY. Any eligible county which would, as a result of
the uniform tax levied on beer by this article, continue to experience a decrease in its net
local tax revenue collected on beer beyond the end of the subsidy...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-197.htm - 6K - Match Info - Similar pages
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