40-25-7
Section 40-25-7 Drop shipments. Any retail dealer or semijobber of tobacco products enumerated
and defined in this article purchasing, or receiving such commodities from without the state,
whether the same shall have been ordered or purchased through a wholesaler or jobber in this
state, or by drop shipment or otherwise, shall within 12 hours of receipt of such tobacco
products, provide electronically, a true duplicate invoice of all such purchases or receipts
to the Department of Revenue, the invoice carrying the name of the person or firm from whom
or through whom such purchases or shipments of the tobacco products so received, showing kinds
and quantities. Any retail dealer or semijobber failing or refusing to furnish duplicate invoices,
in both the manner and time allowed, may be subject to a department imposed penalty of not
less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), to be
multiplied by the sum of the current violation plus prior...
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45-49-249.57
Section 45-49-249.57 Duplicate invoices for imported tobacco products. Any retail dealer or
semijobber of tobacco products enumerated and defined in this subpart purchasing or receiving
the commodities from without the state, whether the same shall have been ordered or purchased
through a wholesaler or jobber in this state, or by drop shipment or otherwise, which the
state, county, city, and local tax has not already been paid at wholesale, shall within three
days of receipt of such tobacco products, provide electronically, a true duplicate invoice
of all such purchases or receipts to the Mobile County Tobacco Tax Collector, the invoice
carrying the name of the person or firm from whom or through whom such purchases or shipments
of the tobacco products so received, showing kinds and quantities. Any retail dealer or semijobber
failing or refusing to furnish duplicate invoices, in both the manner and time allowed, may
be subject to a county-imposed penalty of not less than one thousand...
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28-3-9
Section 28-3-9 Wholesalers and distributors to file monthly reports of alcoholic beverages
purchased or received. Each and every wholesaler or distributor qualifying as such with the
board shall be required to file a report between the first and tenth of each month, covering
the purchase or receipt by them of all alcoholic beverages enumerated and defined in this
chapter during the preceding month. Said report shall give in detail the different kinds and
quantities of alcoholic beverages so purchased or received by them during the preceding month.
Any wholesaler or distributor failing or refusing to file the above report in the manner and
time allowed shall be guilty of a misdemeanor and, upon conviction, shall be fined not less
than $100.00 nor more than $500.00 for each offense. (Acts 1936-37, Ex. Sess., No. 66, p.
40; Code 1940, T. 29, §56.)...
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32-8-42
Section 32-8-42 Refusing certificate. The department shall refuse issuance of certificate of
title if any required fee is not paid or if the department has reasonable grounds to believe
that one of the following exists: (1) The applicant is not the owner of the vehicle. (2) The
application contains a false or fraudulent statement. (3) The vehicle was not manufactured
to comply with federal and state statutes, rules, and regulations governing safety, emissions,
and antitheft standards in effect at the time of manufacture, and has not subsequently been
modified to comply with the standards. (4) A vehicle is exempt pursuant to Section 32-8-31.
(5) The applicant fails to furnish required information or documents or any additional information
the department reasonably requires. (Acts 1973, No. 765, p. 1147, §11; Act 2003-345, p. 870,
§1; Act 2016-358, §1.)...
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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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40-2A-11
Section 40-2A-11 Civil penalties levied in addition to other penalties provided by law. (a)
Failure to timely file return. Except in the case of an individual income tax return filed
with no tax due at the time of filing, if a taxpayer fails to file any return required to
be filed with the department on or before the date prescribed therefor, determined with regard
to any extension of time for filing, there shall be assessed as a penalty the greater of 10
percent of any additional tax required to be paid with the return or fifty dollars ($50).
(b) Failure to timely pay tax. (1) If a taxpayer fails to pay to the department the amount
of tax shown as due on a return required to be filed on or before the date prescribed for
payment of the tax, determined with regard to any extension of time for payment, there shall
be added as a penalty one percent of the amount of the tax due if the failure to pay is for
not more than one month, with an additional one percent for each additional month or...
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40-23-12
Section 40-23-12 Penalty for willful refusal to make reports or permit examination of records.
Any person subject to the provisions of this division willfully refusing to make the reports
herein required, or who shall refuse to permit the examination of his records by the Department
of Revenue, or its duly authorized agents, shall be guilty of a misdemeanor, and upon conviction
shall be fined not less than $50 nor more than $500 for each offense, and in addition may
be imprisoned in the county jail for a period not to exceed six months. Each month of failure
to make such reports shall constitute a separate offense, and each refusal of a written demand
of the department to examine, inspect or audit such records shall constitute a separate offense.
(Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §10.)...
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32-7-33
Section 32-7-33 Surrender of license and registration. Any person whose license or registration
shall have been suspended as provided in this chapter, or whose policy of insurance or bond,
when required under this chapter, shall have been cancelled or terminated or who shall neglect
to furnish other proof upon request of the director shall immediately return his or her license
and registration to the director. If any person shall fail to return to the director the license
or registration as provided herein, the director shall forthwith direct any peace officer
to secure possession thereof and to return the same to the director. (Acts 1951, No. 704,
p. 1224, §31.)...
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39-2-8
Section 39-2-8 Execution of contracts and furnishing of performance bonds, etc., generally
by bidders awarded contracts. The bidder to whom the award is made shall, when required, enter
into a written contract on the form included in the proposal, plans, and specifications, furnish
a performance bond and payment bond executed by a surety company duly authorized and qualified
to make such bonds in the State of Alabama in the amount required by subsection (a) of Section
39-1-1 and provide evidence of insurance as required by the bid documents within the period
specified or, if no period is specified, within 15 days after the prescribed forms have been
presented to him or her for signature. If extenuating circumstances prevail, the awarding
authority may grant an extension in time not exceeding five days for the return of the contract,
required bonds and required evidence of insurance. (Acts 1947, No. 492, p. 338, §7; Acts
1997, No. 97-225, p. 348, §1.)...
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40-12-449
Section 40-12-449 Suspension, revocation, or denial of license. (a) Subject to the appeal provisions
allowed under Chapter 2A, the commissioner may suspend or revoke a license issued for the
willful and intentional failure of the licensee to comply with this article. (b) A license
may be revoked or a license application may be denied by the department for any of the following
reasons: (1) Fraud practiced or any material misstatement in the license application. (2)
Change of condition after a license is granted or the failure to maintain qualification for
the license. (3) Skipping title assignment; accepting an open assignment of title whereby
the seller has signed the title to transfer ownership without listing the purchaser in the
title assignment. (4) Having no established place of business. (5) Failing to properly keep
and maintain records. (6) Knowingly dealing in stolen motor vehicles, parts, or accessories.
(7) Willful failure to comply with this article or any rule adopted under...
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