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45-19-245
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed upon
every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Coosa County a county privilege, license, or excise
tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of
tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision
(1). (3) Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4)
Three cents ($0.03) for each sack, plug, package, or other container of...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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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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28-3-12
Section 28-3-12 Report of purchase, receipt, etc., of alcoholic beverages not having revenue,
etc., stamps, crowns or lids affixed thereto. Any person, firm, corporation, club or association
of persons who purchases or receives or who brings into the state in any manner whatsoever
any of the articles of alcoholic beverages enumerated in this chapter which does not have
affixed revenue stamps, crowns or lids or stamps or identification as described in this chapter
shall, within three days of the receipt of such articles of alcoholic beverages, report the
receipt or purchase of said alcoholic beverages to the board, giving the date of purchase
or receipt, the name of person or firm from whom purchased or received and a list describing
the articles of alcoholic beverages so purchased or received. This report must be made by
registered or certified mail or in person. Any person, firm, corporation, club or association
of persons who fails or refuses to make the report as required in this...
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11-46-68
Section 11-46-68 Miscellaneous offenses. (a) Any person who shall willfully fail or refuse
to perform or discharge any duty relating to absent voters required of him by this article
shall be guilty of a misdemeanor and, on conviction, shall be fined not more than $100.00.
(b) Any person found drunk or intoxicated at or about any polling place during any municipal
election day is guilty of a misdemeanor and, upon conviction, shall be fined not more than
$500.00 and may also be imprisoned in the county jail or sentenced to hard labor for the county
for not more than six months. (c) Any person who, at a municipal election, interferes with
any elector when inside the polling place or when marking the ballot, or unduly influences
or attempts to unduly influence any elector in the preparation of his ballot must, on conviction,
be fined not less than $10.00 nor more than $100.00. (d) Any person who, during or before
a municipal election, willfully removes, tears down, destroys, or defaces any...
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40-29-111
Section 40-29-111 Willful failure to collect or pay over tax. Any person required under this
title to collect, account for, and pay over any tax imposed by this title who willfully fails
to collect or truthfully account for and pay over such tax shall, in addition to other penalties
provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more
than $10,000, or imprisoned not more than five years, or both. (Acts 1983, 4th Ex. Sess.,
No. 83-891, p. 128, §30.)...
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24-1-10
Section 24-1-10 Establishing eligibility for public housing, rent subsidies, etc., by fraudulent
means; misdemeanor; penalty; notice requirement. (a) "Public housing" as used in
this section shall mean housing which is constructed, operated, or maintained by the state,
a county, a municipal corporation, a housing authority or by any other political subdivision
or public corporation of the state or its subdivisions. (b) Any person who obtains or attempts
to obtain, or who establishes or attempts to establish, eligibility for and any person who
knowingly or intentionally aids or abets such person in obtaining or attempting to obtain,
or in establishing or attempting to establish eligibility for, any public housing, or a reduction
in public housing rental charges, or any rent subsidy, to which such person would not otherwise
be entitled, by means of a false statement, failure to disclose information, impersonation
or other fraudulent scheme or device shall be guilty of a misdemeanor and,...
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9-17-109
Section 9-17-109 Violations; records; fees; assessment and hearing; filling of containers;
installation, maintenance, etc., of appliances; damages. (a) Any person violating this article
or any rule, order, or regulation promulgated pursuant to this article shall, on conviction
thereof, be fined not more than one thousand dollars ($1,000) and may also be imprisoned in
the county jail or sentenced to hard labor for the county for not more than six months. Every
violation of this article or any rule, order, or regulation promulgated pursuant to this article
shall constitute a separate offense. (b) Every person subject to the fees imposed by Section
9-17-106 shall keep and preserve suitable records of all liquefied petroleum gas transactions
subject to fees and any other books or accounts necessary to determine the amount of fees
for which the person is liable under this article. Those records shall be retained for a period
of not less than three years, and shall include the name and...
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40-21-53
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License tax -
Credit on electric bills for certain persons. (a) Each person, firm, or corporation, including
any corporations operating an electric or hydroelectric public utility; or a gas public utility;
or any privately owned and operated wastewater system as defined in Section 22-25B-1 which
is required by Chapter 25B of Title 22, to be operated and maintained by a wastewater management
entity certified by the Public Service Commission; or any other public or municipal utility
now paying the two and two-tenths percent shall be subject to the provisions of this section
and shall pay to the state a license tax equal to two and two-tenths percent on each $1 of
gross receipts of such public utility for the preceding year; except, that gross receipts
from the sale of electricity for resale by such electric or hydroelectric public utilities
and gross receipts from the sale of electricity to the persons...
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40-29-112
Section 40-29-112 Willful failure to file return, supply information, or pay tax. Any person
required under this title to pay any estimated tax or tax, or required by this title or by
regulations made under authority thereof to make a return (other than a return required under
Section 40-18-82), keep any records, or supply any information, who willfully fails to pay
such estimated tax or tax, make such return, keep such records, or supply such information,
at the time or times required by law or regulations, shall, in addition to other penalties
provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not
more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than one
year, or both, together with the costs of prosecution. In the case of any person with respect
to whom there is a failure to pay any estimated tax, this section shall not apply to such
person with respect to such failure if there is no addition to tax under...
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