45-32-244.09
Section 45-32-244.09 Penalties. Any distributor, storer, or dealer who shall violate this part
or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may
be restrained, and proper prosecution instituted in the name of the county by the Attorney
General of the State of Alabama, or by such counsel as the county commission shall direct,
from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel,
the sale or withdrawal of which is taxable, until such persons shall have complied with this
part. (Act 89-195, p. 242, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.09.htm - 896 bytes - Match Info - Similar pages

45-39-243.08
Section 45-39-243.08 Violations. Any distributor, storer, or dealer who shall violate this
part or shall fail to comply with any reasonable rule or regulation promulgated hereunder,
may be restrained, and proper prosecution instituted in the name of Lauderdale County by the
Attorney General of the State of Alabama, or by such counsel as the County Commission of Lauderdale
County shall direct, from distributing, selling, storing, or withdrawing from storage any
gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall
have complied with this part. (Act 89-700, p. 1391, §9.)...
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45-39-92.49
Section 45-39-92.49 Violations. Any distributor, storer, or dealer who shall violate this subpart
or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may
be restrained, and proper prosecution instituted in the name of Lauderdale County by the Attorney
General of the State of Alabama, or by such counsel as the county commission of Lauderdale
County shall direct, from distributing, selling, storing, or withdrawing from storage any
gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall
have complied with this subpart. (Act 2002-292, p. 604, §10.)...
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45-43-244.09
Section 45-43-244.09 Penalties. Any distributor, storer, or dealer who shall violate this part
or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may
be restrained, and proper prosecution instituted in the name of Lowndes County by the Attorney
General of the State of Alabama, or by such counsel as the County Commission of Lowndes County
shall direct, from distributing, selling, storing, or withdrawing from storage any gasoline
or motor fuel the sale or withdrawal of which is taxable until such persons shall have complied
with this part. (Act 87-620, p. 1097, § 10.)...
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45-44-242.10
Section 45-44-242.10 Penalties. Any distributor, storer, or dealer who violates this part or
who fails to comply with any rule or regulation promulgated hereunder, may be restrained,
and prosecution instituted by the Attorney General, or by counsel as the county commission
directs, from distributing, selling, storing, or withdrawing from storage any gasoline or
motor fuel the sale or withdrawal of which is taxable until those persons have complied with
this part. (Act 2015-414, p. 1250, § 11; Act 2015-449, p. 1451, § 11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.10.htm - 844 bytes - Match Info - Similar pages

45-14-242.04
Section 45-14-242.04 Review of records; rules and regulations; recovery of collection costs.
It shall be the duty of the county commission to enforce the collection of any tax levied
under the authority of this part, and it shall have the right, through its officers or its
agents to examine the books, reports, and accounts of every distributor, storer, or retail
dealer on which the tax has been imposed and to make rules and regulations for the collection
of the tax. Provided, however, upon resolution of the county commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by such county under the provisions of this part. All persons, firms, businesses, and corporations
subject to and owing such taxes shall be and hereby are directed to pay the same over to the
department and such payment shall be a full and complete discharge of all liability therefor
to the county. The department is authorized to promulgate reasonable...
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45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Clay County for which the tax is
levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due to Clay County on account of the tax herein provided, to refund or offer to refund all
or any part of the amount collected or absorbed, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied
pursuant to this part at the same time and in the same manner as state sales and use taxes
are collected. (2) The tax levied herein shall be paid by affixing...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this section shall constitute
a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is levied to fail or refuse to add to the sales price and collect from the
purchaser the amount due on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorb, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
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45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Baldwin County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject to
a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense. (b) The
State Department of Revenue or, as otherwise provided by resolution of the county commission,
the Baldwin County Commission shall collect all taxes levied pursuant to...
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