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40-26-9
Section 40-26-9 Willful refusal to make reports or permit examination of records. Any
person, firm or corporation subject to the provisions of this chapter willfully refusing to
make the reports herein required, or who shall refuse to permit the examination of his or
its 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 report 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 1955, No. 248, p. 586, §8.)...
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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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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...
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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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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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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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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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2-22-9
Section 2-22-9 Inspection fee; monthly statement; collection fee; disposition of fees;
overpayments; examination, review, audit of sales records. (a) There shall be paid to the
commissioner for all commercial fertilizer sold in this state for use therein or sold for
importation into this state for use therein an inspection fee established by the board not
to exceed seventy-five cents ($.75) per ton; provided, that sales to manufacturers or exchanges
between them are hereby exempted. Fees so collected, including permit fees and license fees
levied under Sections 2-22-4 and 2-22-5, shall be deposited to the credit of the Agricultural
Fund of the State Treasury for the regulatory duties of the Department of Agriculture and
Industries. (b) Every person who sells commercial fertilizer in or for importation into this
state for use therein, who is licensed under Section 2-22-5 or where such person is
required to procure such a license shall file with the commissioner on forms furnished by
the...
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25-4-145
Section 25-4-145 Penalties; limitation of actions; collection of overpayments; waiver
of overpayments. (a) Penalties. (1) Whoever willfully makes a false statement or representation
or who willfully fails to disclose a material fact to obtain or increase any benefit or payment
under this chapter, or under an unemployment insurance law of any other state or government,
either for himself or herself or for any other person, whether such benefit or payment is
actually received or not, shall be guilty of an offense as follows and each such false statement
or representation shall constitute a separate and distinct offense: a. If the aggregate amount
involved in the offense exceeds two thousand five hundred dollars ($2,500) in value, that
shall constitute a Class B felony. b. If the aggregate amount involved in the offense exceeds
five hundred dollars ($500) but does not exceed two thousand five hundred dollars ($2,500),
that shall constitute a Class C felony. c. If the aggregate amount...
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