40-26-8
Section 40-26-8 Failure to make reports and keep records. Any person, firm or corporation subject to the provisions of this chapter who fails to make the reports or any of them as herein required, or who fails to keep the records as herein required, shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 nor more than $500 for each offense. Each month of such failure shall constitute a separate offense. (Acts 1955, No. 248, p. 586, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-8.htm - 776 bytes - Match Info - Similar pages
40-17-155
Section 40-17-155 Penalties. Failure to comply with any provisions of this article, including failure to pay the tax, to file the required reports, to keep the required books and records or to comply with any rule or regulation issued by the Commissioner of Revenue pursuant to the provisions of this article shall be deemed a violation of the article, and each such failure or violation shall constitute a Class B misdemeanor; and, upon conviction, any person who violates the article shall be punishable as provided by law. Each such violation shall constitute a separate offense. (Acts 1961, No. 674, p. 925, §13; Acts 1965, No. 750, p. 1357, §8; Acts 1980, No. 80-428, p. 595.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-155.htm - 995 bytes - Match Info - Similar pages
45-2-244.185
Section 45-2-244.185 Recordkeeping. It shall be the duty of every person engaging or continuing in any business for which a privilege or license tax is imposed hereby to keep and preserve suitable records of the gross proceeds of any such business and such other books or accounts as may be necessary to determine the amount of tax for which he or she is liable hereunder. It shall be the duty of every person to keep and preserve for a period of three years, all invoices of gross proceeds, proceeding or accruing from the leasing or renting herein taxed and all such books, invoices, and other records shall be open for examination at any time by the county commission or its agent. Any person leasing, who in addition leases for releasing, shall keep his or her books so as to show separately the gross proceeds of leasing for releasing. Each occurrence of a failure to keep records or allow examination thereof shall constitute a separate offense. Any person who shall fail to keep records as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.185.htm - 1K - Match Info - Similar pages
45-8-241.65
Section 45-8-241.65 Books and records; violations and penalties. (a) It shall be the duty of every person engaging or continuing in any business for which a privilege or license tax is imposed hereby to keep and preserve suitable records of the gross proceeds of any such business and such other books or accounts as may be necessary to determine the amount of tax for which he or she is liable hereunder. It shall be the duty of every person to keep and preserve for a period of three years, all invoices of gross proceeds, proceeding or accruing from the leasing or rental herein taxed and all such books, invoices, and other records shall be open for examination, at any time by the county commission or its agent. Any person leasing, who in addition leases for releasing, shall keep his or her books so as to show separately the gross proceeds of leasing and the gross proceeds of leasing for releasing. Each occurrence of a failure to keep records or allow examination thereof shall constitute a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.65.htm - 1K - Match Info - Similar pages
38-7-8
Section 38-7-8 License to operate or conduct child-care facility - Revocation or refusal to renew license - Grounds. The department may revoke or refuse to renew the license or the approval of any child-care facility or refuse to issue a full license to the holder of a six-month permit should the license or the child-care facility designated on the notice of approval or the holder of a six-month permit: (1) Consistently fail to maintain standards prescribed and published by the department; (2) Violate the provisions of the license issued; (3) Furnish or make any misleading or any false statements or report to the department; (4) Refuse to submit to the department any reports or refuse to make available to the department any records required by the department in making investigation of the child-care facility for licensing purposes; provided, however, that the department shall not revoke or refuse to renew a license in such case unless it has made written demand on the person, firm or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-7-8.htm - 2K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-12.htm - 1K - Match Info - Similar pages
45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Clay County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due to Clay County on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorbed, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied pursuant to this part at the same time and in the same manner as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.02.htm - 2K - Match Info - Similar pages
45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Conecuh County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Conecuh County Tax Collector shall collect all taxes levied pursuant to this part at the same time and in the same manner as state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.02.htm - 2K - Match Info - Similar pages
45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Baldwin County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Baldwin County Commission shall collect all taxes levied pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.132.htm - 2K - Match Info - Similar pages
45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Marengo County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County Revenue Commissioner shall collect all taxes levied pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.02.htm - 2K - Match Info - Similar pages
|