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45-24-242.08
Section 45-24-242.08 Delinquency of payment of tax. If any distributor, retail dealer, or storer
in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under
this part, the tax shall be deemed delinquent. A penalty in the amount of 10 percent of the
tax liability shall be added to the amount due, along with interest calculated according to
the rate(s) established under Section 40-1-44. If the commission determines that a good and
sufficient cause exists for the delinquency, the penalty may be waived by the commission.
If any person is delinquent in the payment of the tax imposed pursuant to this part, the commission
shall issue execution for the collection of the tax, directed to any sheriff of the state.
The sheriff shall then proceed to collect the tax in the manner now provided by law for the
collection of delinquent taxes by the county revenue commissioner and shall make a return
of the execution to the commission. The tax imposed pursuant to this...
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45-44-242.08
Section 45-44-242.08 Delinquency in payment of tax. If any distributor, retail dealer, or storer
in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under
this part, the tax shall be deemed delinquent. A penalty in the amount of 25 percent of the
tax liability shall be added to the amount due. If the county commission determines that a
good and sufficient cause exists for the delinquency, the penalty may be waived by the county
commission. If any person is delinquent in the payment of the tax imposed pursuant to this
part, the county commission shall issue execution for the collection of the tax, directed
to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county tax collector and
shall make a return of the execution to the county commission. The tax imposed pursuant to
this part and any penalties provided herein shall be held as a debt payable...
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2-2-18
Section 2-2-18 Civil penalties or fines for violations of Chapters 27 and 28; maximum amount;
notice; failure to pay assessed fine or penalty. (a) Notwithstanding the existence of any
other penalty imposed for violations of the provisions of the Alabama Pesticide Act of 1971
as found in Chapter 27 of Title 2, and the regulations promulgated thereunder, and the provisions
of Chapter 28 of Title 2, and the regulations promulgated thereunder, the Commissioner of
Agriculture and Industries may, after a hearing thereon, impose a civil penalty or fine for
violation of said Chapters 27 and 28, or any regulations promulgated thereunder. (b) The maximum
amount of the above civil penalty or fine shall not exceed $10,000.00 for any one offense,
and all incidents or violations committed by a person, firm, association or corporation, arising
from the same transaction, shall constitute but one offense. The State Board of Agriculture
and Industries shall, by duly adopted regulations, provide maximum...
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41-27-42
Section 41-27-42 Assessment of penalties for noncompliance. (a) If the agency determines that
the motor vehicle the driver was driving at the time of the motor vehicle incident was not
in compliance, the agency shall issue the assessment of a civil penalty in the amount of two
hundred dollars ($200) for the first offense, three hundred dollars ($300) for a second offense,
and four hundred dollars ($400) for a third or subsequent offense against the driver for failure
to comply with the Mandatory Motor Vehicle Liability Insurance Law unless the motor vehicle
is owned by any person, firm, association, or corporation licensed and engaged in the business
of renting or leasing motor vehicles. The notice shall be sent by first class U.S. mail to
the address in the records of the agency or otherwise available to the agency on a traffic
citation or accident report. The notice shall state that the driver's license of the person
will be suspended for 90 days if the person, within 45 days of the...
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20-1-34
Section 20-1-34 Civil penalties for violation of chapter, etc. (a) Notwithstanding the existence
of any criminal penalty imposed for violations of this chapter and the rules and regulations
promulgated hereunder, the department may, after a hearing thereon, impose a civil penalty
for violation of this chapter or any rules or regulations promulgated hereunder regarding
out-of-date Class A foods, or misbranded or adulterated food, in accordance with the classes
provided in subsection (d) below. (b) Any one offense, and all incidents or violations committed
by a person, firm, association, or corporation, arising from the same transaction, shall constitute
but one offense. (c) The board shall by duly adopted rules or regulations, provide maximum
penalty amounts to be imposed with regard to out-of-date Class A foods, or misbranded and
adulterated food as provided below. (d) After a public hearing thereon, the board shall, by
duly adopted rules or regulations, establish five classes of...
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17-5-19.1
Section 17-5-19.1 Civil penalties. (a) Commencing with the 2018 election cycle, the appropriate
election official, based on the location of filing as required by Section 17-5-9, shall levy
an administrative penalty against any person who fails to timely file a report required by
this chapter and who does not remedy the filing of the report pursuant to subsection (h).
The State Ethics Commission shall have the authority to levy an administrative penalty against
any person who files a materially inaccurate report required by this chapter and who does
not remedy the filing of the report pursuant to subsection (g). (b) The schedule of civil
penalties shall be as follows: (1) The lesser of three hundred dollars ($300) or 10 percent
of the amount of contributions or expenditures not properly reported for a first offense in
an election cycle. (2) The lesser of six hundred dollars ($600) or 15 percent of the amount
of contributions or expenditures not properly reported for a second offense in...
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40-29-75
Section 40-29-75 False information with respect to withholding. (a) Civil penalty. In addition
to any criminal penalty provided by law, if: (1) Any individual makes a statement under Section
40-18-73 which results in a decrease in the amounts deducted and withheld under Section 40-18-71;
and (2) As of the time such statement was made, there was no reasonable basis for such statement,
such individual shall pay a penalty of $500 for such statement. (b) Exception. The commissioner
may waive (in whole or in part) the penalty imposed under subsection (a) if the taxes imposed
with respect to the individual under Chapter 18 of this title for the taxable year are equal
to or less than the sum of: (1) The credits against such taxes allowed by Sections 40-18-21,
40-18-120 and 40-18-121; and (2) The payments of estimated tax which are considered payments
on account of such taxes. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, ยง26.)...
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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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41-23-231
Section 41-23-231 Notification of intent to relocate a call center, facility, etc; violations;
penalties. (a) An employer that intends to relocate a call center, or one or more facilities
or operating units within a call center consisting of at least 30 percent of the call center's
total volume when measured against the previous 12-month average call volume from this state,
shall notify the director at least 120 days before the relocation is scheduled to occur. (b)
If the employer fails to provide notice pursuant to subsection (a), the director shall notify
the Attorney General of the failure, and the Attorney General shall commence an action for
assessment of a civil penalty against the employer in the circuit court in the county where
the employer's call center is located. Upon a finding that an employer has violated subsection
(a), the court shall assess a civil penalty of not more than ten thousand dollars ($10,000)
against the employer for each day the employer failed to provide...
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22-20A-32
Section 22-20A-32 Violations. (a) Any food service establishment engaged in the sale or advertising
of catfish products in violation of this article shall be subject to civil penalties. The
department shall impose the following civil penalties. For violations occurring within a 24-month
period: (1) A warning for the first violation. (2) A fine of one hundred dollars ($100) for
a second violation with 24 months. (3) A fine of two hundred fifty dollars ($250) for the
third violation within 24 months. (4) A fine of five hundred dollars ($500) for the fourth
violation within 24 months. (5) A fine of one thousand dollars ($1,000) for the fifth violation
within 24 months and at the discretion of the department, a suspension of the food service
establishment permit. (b) A person may appeal the assessment of a civil penalty by requesting
a hearing that shall be held in accordance with the Alabama Administrative Procedure Act.
Judicial review of a final action of the department shall be...
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