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40-25A-6
Section 40-25A-6 Penalty for failure to report or keep records. Any person subject to this
chapter who shall fail to make any report required of them by the Department of Revenue or
shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor.
Each month of such failure shall constitute a separate offense. (Acts 1980, No. 80-700, p.
1406, §6.)...
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40-26A-5
Section 40-26A-5 Failure to make reports. Any person subject to this chapter who shall fail
to make any report required of him by the Department of Revenue or shall fail to keep any
of the records required herein shall be guilty of a Class B misdemeanor. Each month of such
failure shall constitute a separate offense. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575,
§5.)...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
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40-19-5
Section 40-19-5 Records and reports. (a) It shall be the duty of every motor carrier subject
to the tax imposed by this chapter to keep and preserve suitable records of the mileage traveled
by every vehicle subject hereto and such other books or accounts as may be necessary to determine
the amount of tax for which such motor carrier is liable under the provisions of this chapter,
showing the number, make, motor number or vehicle identification number in lieu of the motor
and the serial numbers of the motor vehicle so operated, and all such books and records shall
be open for examination at any time by the department or its duly authorized agent. The department
is given full power and authority to prescribe records to be kept and reports to be made by
such companies to facilitate collection of mileage tax imposed by this chapter. (b) Any person
subject to the provisions of this chapter who shall fail to make the reports or any of them
as required in this chapter or who shall fail to...
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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...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.02.htm - 14K - Match Info - Similar pages
37-3-25
Section 37-3-25 Penalties for violations. (a) Any person knowingly and willfully violating
any provision of this chapter or any rule, regulation, requirement or order thereunder or
any term or condition of any certificate, permit or license for which a penalty is not otherwise
herein provided shall, upon conviction thereof, be fined not more than $100.00 for the first
offense and not more than $500.00 for any subsequent offense. Each day of such violation shall
constitute a separate offense. (b) If any motor carrier or broker operates in violation of
any provision of this chapter (except as to the reasonableness of rates, fares or charges
and discriminatory character thereof), or any rule, regulation or requirement, or order thereunder,
or of any term or condition of any certificate or permit, the commission or its duly authorized
agency may apply to the circuit court of the State of Alabama for any county where such motor
carrier or broker operates for the enforcement of such...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-23-11
Section 40-23-11 Penalty for failure to make reports or keep records. Any person subject to
the provisions of this division who shall fail to make the reports or any of them, as herein
required, or who shall fail 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 1959, 2nd Ex. Sess.,
No. 100, p. 298, §9.)...
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9-13-90
Section 9-13-90 Failure to make reports or maintain records. Any person subject to the provisions
of this article who shall fail to make the reports or any of them as required by this article
or who shall fail to keep the records as required by this article shall be guilty of a misdemeanor
and, upon conviction, shall be fined not less than $25.00 nor more than $500.00 for each offense.
Each month of such failure shall constitute a separate offense. (Acts 1945, No. 169, p. 285,
§11.)...
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