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37-4-1
Section 37-4-1 Definitions. Unless otherwise specified, when used in this article, these terms
shall have the following meanings: (1) COMMISSION. The Alabama Public Service Commission.
(2) COMMISSIONER. A member of the commission. (3) MUNICIPALITY. Any municipal corporation
organized under the laws of this state. (4) PERSON. Such term shall mean and include individuals,
associations of individuals, firms, partnerships, companies, corporations, municipalities,
governmental agencies, their lessees, trustees, or receivers appointed by any court whatsoever,
in the singular number as well as in the plural. (5) NONUTILITY. Any federal agency, instrumentality,
or corporation, owned by the United States, and any corporation or joint stock company in
which the United States or any of its departments, establishments, or agencies, owns more
than 50 percent of the voting shares of stock of such corporation or joint stock company.
(6) SECURITIES. Such term shall mean and include stock, stock...
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37-4-101
companies, associations, administrators, executors, trustees and receivers appointed by any
court whatsoever. (3) RADIO UTILITY. Any person or organization which owns, controls, operates
or manages a radio utility system; except, that such definition shall not include a telephone
utility or telegraph utility regulated by the commission. (4) RADIO UTILITY SYSTEM. A system
employing any facility within this state to offer a radio service on a for-hire basis to the
members of the public who subscribe to such service, and which is operated under such circumstances
as would require a license by the Federal Communications Commission as a miscellaneous common
carrier in the domestic land mobile radio services. (5) FACILITY. Such term shall include
all real property, stations, antennae, radios, receivers, transmitters, instruments, appliances,
fixtures and other personal property used by a radio utility in providing service to
its subscribers. (Acts 1971, No. 1595, p. 2733, §2.)...
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37-9-31
Section 37-9-31 Penalties. Every person, including any officer, agent or employee of a corporation,
who violates, procures, aids or abets in the violation of any provision of this chapter or
fails to comply with any order, decision or regulation issued by the commission shall be guilty
of a misdemeanor, and, upon conviction, shall be punishable by a fine of not to exceed $1,000.00
or by imprisonment in the county jail for a term not to exceed one year, or both, in the discretion
of the judge trying said case. Each day's violation of this chapter or any of the terms or
conditions of any such order, decision or regulation shall constitute a separate offense,
each punishable as aforesaid. (Acts 1945, No. 269, p. 414, §21.)...
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40-25-24
Section 40-25-24 Sale, purchase, receipt, etc., of goods not stamped; penalty. It shall be
unlawful for any person, firm, or corporation, except as otherwise provided by law, to sell,
purchase, transport, receive, or possess any of the articles taxed under the provisions of
this article unless the same has been stamped in the manner required by this article, for
the purpose of evading the payment of the taxes on such products. Any person, firm, or corporation
violating the provisions of this section shall be guilty of a misdemeanor and upon conviction
shall be fined not less than $25 to which a jail sentence of not less than 30 nor more than
60 days may be added. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §742; Acts 1945, No.
368, p. 593, §1.)...
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40-29-119
Section 40-29-119 Periods of limitation on criminal prosecutions. (a) No person shall be prosecuted,
tried, or punished for any of the various offenses arising under the revenue laws unless the
indictment is found or the prosecution instituted within three years next after the commission
of the offense, except that the period of limitation shall be six years: (1) For offenses
involving the defrauding or attempting to defraud the State of Alabama or any agency thereof,
whether by conspiracy or not, and in any manner; (2) For the offense of willfully attempting
in any manner to evade or defeat any tax or the payment thereof; (3) For the offense of willfully
aiding or assisting in, or procuring, counseling, or advising, the preparation or presentation
under, or in connection with any matter arising under, the statute revenue laws, of a false
or fraudulent return, affidavit, claim or document (whether or not such falsity or fraud is
with the knowledge or consent of the person authorized or...
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45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers.
(a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax
on all persons, firms, and corporations, selling, distributing, or delivering to retailers
in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or
similar fermented malt liquor containing one-half of one percent or more of alcohol by volume,
which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional
part thereof, sold or distributed within the county, including that sold or distributed within
all municipalities located in the county. Such tax shall be in addition to all other taxes
heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege
or license tax levied by this section shall be collected by or under the supervision of the
County Commission of Lowndes County. The commission shall provide...
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8-6-21
Section 8-6-21 Commission authorized to swear out warrants of arrest; liability of commission
for warrant. The Securities Commission is authorized and empowered to swear out warrants of
arrest against any person violating the criminal provisions of this article, and it shall
not be liable in damages or to an action for damages by reason of swearing out warrants or
for causing the arrest and detention or imprisonment of any person or persons under such warrant
or warrants. (Acts 1959, No. 542, p. 1318, §20; Acts 1990, No. 90-527, p. 772, §1.)...
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13A-6-157.1
Section 13A-6-157.1 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR
SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) In addition
to any other remedy under this article, if the Attorney General has reason to believe that
any person, corporation, or any other legal entity is engaging in, has engaged in, or is about
to engage in any act or practice declared to be unlawful by this article, the Attorney General
may bring an action in the name of the state in the appropriate state court against the person,
corporation, or entity to restrain by temporary restraining order, or temporary or permanent
injunction, the acts or practices. (b) In addition to any other remedy under this article,
the Attorney General may bring a civil action on behalf of the state in the appropriate state
court to recover actual damages for victims of acts or practices performed in violation of
this article. (c) Venue for any action brought under this section is...
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14-7-22
Section 14-7-22 Sale or offer for sale on open market of articles or products manufactured
by prisoners. (a) It shall be unlawful for the Department of Corrections to sell or offer
for sale on the open market of this state any articles or products manufactured wholly or
in part in this or any other state by prisoners of this state or any other state, except prisoners
participating in community correction programs, as defined under Section 15-18-170, et seq.,
or on parole, probation, or any other kind of community supervision. (b) Any person who willfully
violates subsection (a) shall be guilty of a misdemeanor and, upon conviction, shall be confined
in jail for not less than 10 days nor more than one year or shall be fined not less than ten
dollars ($10) nor more than five hundred dollars ($500), or both, in the discretion of the
court. (Acts 1976, No. 286, p. 319, §§15, 16; Act 2012-194, p. 322, §1.)...
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2-15-196
Section 2-15-196 Penalty for violations of rules and regulations promulgated by state board.
Rules and regulations adopted and promulgated by the State Board of Agriculture and Industries
as authorized under this article for a brucellosis disease program shall have the force and
effect of law, and any person who shall violate any such rule or regulation or who shall fail
or refuse to perform any duty required thereunder shall be guilty of a misdemeanor and, upon
conviction, shall be punished as now prescribed by law for such an offense. (Acts 1961, No.
1036, p. 1621, §7.)...
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