12-23-12
Section 12-23-12 Court referral officer assessment fee. In addition to the imposition of any
other costs, penalties, or fines imposed pursuant to law, any person convicted as an adult
or adjudicated a youthful offender or juvenile delinquent based on the offense of driving
under the influence or other alcohol or drug related offenses as defined in this chapter shall
be ordered by the court to pay an alcohol and drug abuse court referral officer assessment
fee in an amount recommended by the Administrative Office of Courts and approved by the Supreme
Court. Such additional assessment fee shall be collected by the court referral officer by
the 10th day of each month. The State Treasurer shall credit such sums to the Alcohol and
Drug Abuse Court Referral Officer Trust Fund. (Acts 1990, No. 90-390, p. 537, §12.)...
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40-12-221
Section 40-12-221 License required. If any person shall engage in or continue in any business
for which a privilege tax is imposed by Section 40-12-222 as a condition precedent to engaging
or continuing in such business, he shall apply for and obtain from the department a license
to engage in and to conduct such business for the current tax year upon the condition that
he shall pay the taxes accruing to the state under the provisions of this article; provided,
that no license shall be issued under the provisions of this article to any person who has
not complied with the provisions of this article, and no provision of this article shall be
construed as relieving any person from the payment of any license or privilege tax now or
hereafter imposed by law. (Acts 1971, 1st Ex. Sess., No. 96, p. 166, §4.)...
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40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer;
apportionment of assessed value; report to tax assessor. The department shall proceed forthwith
to examine the returns made by all persons, firms, and corporations required by law to make
the same and also such information as the department may have obtained in addition thereto,
shall determine the valuation of the different items of property required to be returned to
it and shall assess such property for taxation at 30 percent of its reasonable value; and,
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax...
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40-21-124
Section 40-21-124 License. If any person after February 1, 1990 shall engage in or continue
in any business for which a tax is imposed by this article, as a condition precedent to engaging
or continuing in such business, the person shall apply for and obtain from the Department
of Revenue of the State of Alabama a license to engage in and to conduct the business of furnishing
cellular telecommunication services for the then current tax year upon the condition that
he or she shall pay the taxes accruing to the State of Alabama under the provisions of this
article. No license shall be issued under the provisions of this article to any person who
shall not have complied with the provisions of this article, and no provision of this article
shall be construed as relieving any person from the payment of any license or privilege tax
now or hereafter imposed by law. (Acts 1990, No. 90-97, p. 104, §2(e); Act 99-399, p. 663,
§1.)...
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45-39-241.20
Section 45-39-241.20 Delinquency fee. In Lauderdale County, in addition to all other fees,
penalties, and interest, a special delinquency fee in an amount to be determined by the Lauderdale
County Commission, but not exceeding twenty dollars ($20) for each month that a tax payment
remains delinquent, shall be paid to the Revenue Commissioner of Lauderdale County for any
tax or license paid to his or her office which is not paid by its delinquency date and deposited
in the county general fund for appropriation for general county purposes. (Act 96-317, p.
359, §1.)...
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40-26B-75
Section 40-26B-75 Quarterly notice and collection. (a)(1) The annual assessment imposed under
this article shall be due and payable on a quarterly basis during the first 15 business days
of each quarter. (2) Notwithstanding subdivision (1), the installment payment of an assessment
imposed by this article shall not be due and payable until: a. The department issues the written
notice required by this article stating that the payment methodologies to privately operated
hospitals required under this article have been approved by the Centers for Medicare and Medicaid
Services and the waiver under 42 C.F.R. §433.68 for the assessment imposed by this article,
if necessary, has been granted by the Centers for Medicare and Medicaid Services, or if approval
for the State Plan Amendment and the waiver under 42 CFR §433.68 for the assessment imposed
by this article, if necessary, is delayed for any reason, the payment shall be recalulated
by Medicaid upon actual approval; and b. The 30-day...
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40-29-110
Section 40-29-110 Attempt to evade or defeat tax. Any person who willfully attempts in any
manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition
to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall
be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not
more than five years, or both. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §29.)...
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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...
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31-13-15
Section 31-13-15 Employment of unauthorized aliens prohibited. (a) No business entity, employer,
or public employer shall knowingly employ, hire for employment, or continue to employ an unauthorized
alien to perform work within the State of Alabama. Knowingly employ, hire for employment,
or continue to employ an unauthorized alien means the actions described in 8 U.S.C. § 1324a.
(b) Effective April 1, 2012, every business entity or employer in this state shall enroll
in E-Verify and thereafter, according to the federal statutes and regulations governing E-Verify,
shall verify the employment eligibility of the employee through E-Verify. A business entity
or employer that uses E-Verify to verify the work authorization of an employee shall not be
deemed to have violated this section with respect to the employment of that employee. (c)
On a finding of a first violation by a court of competent jurisdiction that a business entity
or employer knowingly violated subsection (a), the court...
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35-12-92
Section 35-12-92 Penalties and enforcement. (a) A holder who fails to report, pay, or deliver
property within the time prescribed by this article, or fails to perform other duties imposed
by this article, shall pay to the Treasurer for credit to the General Fund a civil penalty
of one hundred dollars ($100) for each business day the report, payment, or delivery is withheld,
or the duty is not performed, up to a maximum of five thousand dollars ($5,000). (b) A holder
who willfully fails to report, pay, or deliver property within the time prescribed by this
article, or willfully fails to perform other duties imposed by this article, shall pay to
the Treasurer for credit to the General Fund a civil penalty of five hundred dollars ($500)
for each business day the report, payment, or delivery is withheld, or the duty is not performed,
up to a maximum of twenty-five thousand dollars ($25,000). (c) A holder who makes an intentional
fraudulent report shall pay to the Treasurer for credit to...
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