|
40-13-61
Section 40-13-61 Violations; penalties. (a) Any person required by this article to make a return,
pay a tax, keep records, or furnish information deemed necessary by the commissioner or the
computation, assessment, or collection of the tax imposed by this article, who fails to make
the return, pay the tax, keep the records, or furnish the information at the time required
by law or regulation, in addition to other penalties provided by law, shall be guilty of a
Class C misdemeanor and, upon conviction, shall be punished as provided by law. Each required
procedure and each required record shall constitute a separate offense. (b) Any person who
willfully or fraudulently makes and signs a return, not believing the return to be true and
correct as to every material fact, shall be guilty of a Class C felony, and upon conviction,
shall be punished as provided by law. Each return shall constitute a separate offense. Additionally,
any person who willfully or fraudulently makes and signs a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-61.htm - 2K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-113.htm - 983 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-116.htm - 1K - Match Info - Similar pages
40-5-34
Section 40-5-34 Assessment and collection of escaped taxes - Procedure. It is the duty of the
collector, when engaged in the collection of taxes for any year, if he discovers that any
person or property within his county has not been assessed with the tax or taxes lawfully
chargeable to such person or property for that year, or any preceding year, not more than
five years before that time, forthwith to assess and collect the taxes due on the same and
in writing to notify the assessor of the fact so discovered, in order that proper assessment
of unassessed taxes may be made, and the collector has the same authority to administer oaths
and propound questions as the assessor has, and any party failing or refusing to answer such
questions or to give in his property shall be liable to the same penalties as provided in
cases where parties fail or refuse to return their property to the assessor or answer the
questions required to be propounded by the assessor. In such assessments of escaped...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-34.htm - 1K - Match Info - Similar pages
8-14-1
Section 8-14-1 Records to be kept by persons selling personal property at auction; inspection
of records by law enforcement officers. (a) Every person, firm, or corporation engaged in
the business of selling personal property at public auction in the State of Alabama, whether
the same shall be their own property or whether they sell the same at auction as agent or
employee of others, shall keep and maintain records in which shall be described and inventoried
all articles of personal property received by such person, firm, or corporation for sale at
auction, including the date of such receipt, the date of sale, the names and addresses of
persons from whom the property was received for sale, and the names and addresses of persons
to whom the property was sold; provided, that the provisions of this section shall not apply
to the sale of livestock at auction. (b) The records required to be kept by this section shall
be open at all times to inspection by all law enforcement officers; and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-14-1.htm - 1K - Match Info - Similar pages
31-2-100
Section 31-2-100 Courts-martial for members of National Guard - Subpoena of witnesses. A court-martial
may subpoena any witness residing within 100 miles of the place where the court is sitting
to appear and testify before it, and the sheriff, on receiving any subpoena issued by direction
of the court-martial and signed by the judge advocate thereof, or by the officer holding a
summary court, shall make service and return of service as provided by law in criminal cases.
Any person failing to appear at any court-martial in this state to testify in accordance with
the subpoena issued by such court-martial, without lawful excuse, is guilty of a misdemeanor
and shall, upon conviction, be fined not more than $100 or imprisoned for not more than 60
days in the county jail, either or both. (Acts 1936, Ex. Sess., No. 143, p. 105; Code 1940,
T. 35, §136; Acts 1973, No. 1038, p. 1572, §101.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-2-100.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-112.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-115.htm - 2K - Match Info - Similar pages
45-37-243.06
Section 45-37-243.06 Records; inspection. (a) It shall be the duty of any person subject to
the license tax imposed by this subpart to keep full and complete records of all purchases
and of all other matters from which the correct amount of license tax to which such person
is subject may be ascertained; and in the event that such person shall discontinue his or
her business, he or she shall not destroy or dispose of such records until he or she shall
have given the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties 30 days' notice in writing
of his or her intent to destroy or dispose of such records. The failure of such person to
keep such records, or his or her destruction or disposition of such records without giving
such notice, shall constitute a misdemeanor. (b) Upon demand by the judge of probate, license
commissioner, director of county department of revenue, or other public officer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.06.htm - 3K - Match Info - Similar pages
28-3-19
Section 28-3-19 Engaging in prohibited practices, refusing to permit, etc., inspections of
premises, interfering with confiscation of contraband alcoholic beverages, etc., by persons,
firms, etc., subject to taxes under chapter. Any person, firm or corporation subject to any
of the taxes levied under the provisions of this chapter who engages in or permits any practices
prohibited by the rules and regulations of the board or who by any other practice makes it
difficult to enforce the provisions of this chapter or who, upon demand of the board or of
any officer or agent of the board, refuses to allow full inspection of the premises or any
part thereof or who shall hinder or in any wise delay or prevent any such inspection when
demand is made therefor or who in any way interferes with any agent of the board in the performance
of his duties in enforcing any of the provisions of this chapter relating to the confiscation
of alcoholic beverages deemed by such agent of the board to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-19.htm - 1K - Match Info - Similar pages
|