45-14-242.07
Section 45-14-242.07 Violations. Any distributor, storer, or dealer who violates this part,
or fails to comply with any rule or regulation promulgated, may be restrained, and proper
prosecution instituted in the name of the county by the county attorney or the Attorney General
of the State of Alabama, or by such counsel as the county commission appoints, from distributing,
selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal
of which is taxable until there is compliance with this part. (Act 2001-569, p. 1144, §8.)...

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45-17-90.49
Section 45-17-90.49 Violations. Any distributor, storer, or dealer who shall violate any provisions
of 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 Colbert County
by the Attorney General of the State of Alabama, or by such counsel as the County Commission
of Colbert 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 the provisions of this subpart. (Act 2002-293, p. 613, §10.)...
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45-2-244.039
Section 45-2-244.039 Violations. Any distributor, storer, or dealer who shall violate any provisions
of 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 Baldwin County
by the Attorney General of the State of Alabama, or by such counsel as the County Commission
of Baldwin 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 the provisions of this subpart. (Act 91-159, p. 207, §10.)...
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45-25-244.46
Section 45-25-244.46 Enforcement. It shall be the duty of the governing body of the county
to enforce this subpart and it shall have the right itself, or its members or its agents,
to examine the books, reports, and accounts of every distributor, storer, or retail dealer
of gasoline on which such tax has been imposed and to make any and all rules and regulations
necessary and proper for the collection of such tax. (Acts 1975, No. 1026, p. 2056, §7.)...

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45-30-241.08
Section 45-30-241.08 Violations. Any distributor, storer, or dealer who shall violate any provisions
of 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 Franklin County by the
Attorney General of the State of Alabama, or by such counsel as the County Commission of Franklin
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 90-463, p. 655, §9.)...
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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.)...
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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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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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