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45-49-249-58
Section 45-49-249-58 Penalties. Any person, firm, corporation, club, or association failing
to affix required stamps, or account and collect the taxes enumerated in Section 45-49-249.50,
shall on a first offense pay a civil penalty of not less than twenty-five dollars ($25) per
item nor more than five hundred dollars ($500) per item. Penalty payments shall be made to
the Mobile County Tobacco Tax Collector within 30 days of notice of the penalty and paid to
the general fund of the county. For a second offense under this subpart, there shall be a
civil penalty of not less than one hundred dollars ($100) per item, nor more than five hundred
dollars ($500) per item. For a third offense, the Mobile County Commission shall recommend
to the State Department of Revenue that the state business license be revoked for a period
of one year. (Act 2019-150, ยง10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249-58.htm - 1K - Match Info - Similar pages
16-47-224
Section 16-47-224 Liability upon default, etc.; penalties. (a) If a participant defaults on
or otherwise fails to honor a loan-repayment contract with the board, the individual shall
be liable for immediate repayment of the total principal loan amount plus interest at the
rate of 8 percent accruing from the date of default or other failure to honor the contract.
In addition, the participant shall pay an additional penalty as specified: (1) For default
or other failure to honor a contract before graduation with a master's degree in physician
assistant studies, a penalty equal to 30 percent of the total principal amount of the loan
or loans received by the participant. (2) For default or other failure to honor a contract
after graduation with a master's degree in physician assistant studies but prior to completion
of the repayment obligation set forth in Section 16-47-222, a penalty equal to 100 percent
of the total principal amount of all loans received by the participant from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-47-224.htm - 1K - Match Info - Similar pages
40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-18.htm - 2K - Match Info - Similar pages
40-29-73
Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax. (a)
General rule. Any person required to collect, truthfully account for, and/or pay over any
tax imposed by Sections 40-17-2, 40-17-220, 40-18-71, 40-21-82, 40-23-2, 40-23-61, 40-26-1
and any other local sales, use, and gross receipts taxes collected by the state Department
of Revenue who willfully fails to collect such tax, or truthfully account for, and/or pay
over such tax, or willfully attempts in any manner to evade or defeat any such tax or the
payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty
up to the total amount of the tax evaded, or not collected, or not accounted for and paid
over. (b) Extension of period of collection where bond is filed. (1) IN GENERAL. If, within
30 days after the day on which notice and demand of any penalty under subsection (a) is made
against any person, such person: a. Pays an amount which is not less than the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-73.htm - 3K - Match Info - Similar pages
45-2-244.037
Section 45-2-244.037 Delinquency. If any distributor, storer, or retail dealer in gasoline
or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Baldwin County a good and sufficient cause or
reason is shown for such delinquency, the penalty may be rescinded. The Baldwin County Commission
shall be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed pursuant to the provisions
of this subpart, the County Commission of Baldwin County shall issue execution for the collection
of the same, directed to the Baldwin County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.037.htm - 1K - Match Info - Similar pages
45-32-244.07
Section 45-32-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under this part, the tax shall be deemed delinquent within the meaning of this part
and there shall be added to the amount of his or her tax a penalty of 25 percent; provided,
if in the opinion of the county commission a good and sufficient cause or reason is shown
for such delinquency, the penalty may be excused. The county commission shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent
in the payment of any tax imposed pursuant to this part, the county commission shall issue
execution for the collection of same, directed to the county sheriff, who shall proceed to
collect the same in the manner now provided by law for the collection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.07.htm - 1K - Match Info - Similar pages
10A-5-5.02
Section 10A-5-5.02 Liability for contributions. REPEALED IN THE 2014 REGULAR SESSION BY ACT
2014-144 EFFECTIVE JANUARY 1, 2017. (a) Except as provided in the certificate of formation,
a member is obligated to the limited liability company to perform any promise to pay cash
or convey property or to render services, even if the member is unable to perform because
of death, disability, or any other reason. A member who does not perform such a promise is
obligated at the option of the limited liability company to pay cash equal to the amount or
value of the portion of the contribution that has not been paid, conveyed, or rendered. (b)
The operating agreement may provide that the interest of any member who fails to make any
contribution that the member is obligated to make, or who fails to pay any agreed assessment
that the member is obligated to make, shall be subject to a reasonable penalty for such failure.
The penalty may take the form of reducing the defaulting member's proportionate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-5-5.02.htm - 2K - Match Info - Similar pages
24-5-14
Section 24-5-14 Penalties; disposition of funds. (a) Whoever violates this article or any regulation
or order issued under this article shall be liable for a civil penalty of not to exceed one
thousand dollars ($1,000) for each such violation. Each violation of any section of this article
or regulation or order shall constitute a separate violation with respect to each manufactured
home or with respect to each failure or refusal to allow or perform an act required thereby,
except that the maximum civil penalty may not exceed one million dollars ($1,000,000) for
any related series of violations occurring within one year from the date of the first violation.
Before the commission shall impose a civil penalty it shall first advise the violator of its
intention to do so and hold a hearing on the violation no sooner than two weeks after notification
to the person of the commission's intent to impose civil penalties and the indicated violations.
(b) Any individual or a director, officer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-5-14.htm - 1K - Match Info - Similar pages
34-21-98
Section 34-21-98 Provisions for default or other failure to honor a contract with the board.
(a) In the event that the participant defaults on or otherwise fails to honor a loan-repayment
contract with the board for any reason, the individual shall be liable for immediate repayment
of the total principal loan amount plus interest at the rate of eight percent, or the prime
lending rate, whichever is greater, accruing from the date of default or other failure to
honor the contract. In addition, the participant shall pay an additional penalty as specified:
(1) For default or other failure to honor a contract under which a year's worth of loans have
been received, a penalty equal to 20 percent of the total principal amount of the loan. (2)
For default or other failure to honor a contract under which two years' worth of loans have
been received, a penalty equal to 30 percent of the total principal amount of the loan. (3)
For default or other failure to honor a contract under which three or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-21-98.htm - 2K - Match Info - Similar pages
45-30-241.06
Section 45-30-241.06 Delinquency of payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Franklin County a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The Franklin County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Franklin County shall issue execution for the collection
of the same, directed to the Franklin County Sheriff, who shall proceed to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.06.htm - 1K - Match Info - Similar pages
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