22-30B-7
Section 22-30B-7 Penalty for false or fraudulent reports. Any operator covered by the provisions
of this chapter who willfully renders a false or fraudulent report, shall be assessed by the
Department of Revenue a penalty of 50 percent of the total amount of the fees due. (Acts 1988,
1st Ex. Sess., No. 88-872, p. 392, §7.)...
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34-36-6
Section 34-36-6 Powers and duties of board. (a) By rule, the board shall make provisions to
do all of the following: (1) Prepare or approve all examinations of applicants for licenses
for electrical contractors and journeyman electricians. (2) Determine the qualifications of
electrical contractors to engage in the business of electrical contracting. (3) Determine
the qualifications of journeyman electricians to engage in electrical work. (4) Provide for
the investigation of written complaints filed with the board concerning alleged violations
of this chapter and any rules adopted by the board. (b) The board may suspend, revoke, or
refuse to issue or renew a license and impose a civil penalty in an amount not to exceed five
thousand dollars ($5,000), after notice and opportunity for a hearing pursuant to the Alabama
Administrative Procedure Act, upon proof of any of the following actions by a licensee or
applicant: (1) Violating any provision of this chapter. (2) Attempting to procure a...
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25-4-145
Section 25-4-145 Penalties; limitation of actions; collection of overpayments; waiver of overpayments.
(a) Penalties. (1) Whoever willfully makes a false statement or representation or who willfully
fails to disclose a material fact to obtain or increase any benefit or payment under this
chapter, or under an unemployment insurance law of any other state or government, either for
himself or herself or for any other person, whether such benefit or payment is actually received
or not, shall be guilty of an offense as follows and each such false statement or representation
shall constitute a separate and distinct offense: a. If the aggregate amount involved in the
offense exceeds two thousand five hundred dollars ($2,500) in value, that shall constitute
a Class B felony. b. If the aggregate amount involved in the offense exceeds five hundred
dollars ($500) but does not exceed two thousand five hundred dollars ($2,500), that shall
constitute a Class C felony. c. If the aggregate amount...
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9-16-94
Section 9-16-94 Penalties. (a) Any permittee or operator who violates any permit condition
or who violates any other provision of this article, may be assessed a civil penalty by the
regulatory authority, except that if such violation leads to the issuance of a cessation order
under Section 9-16-93, the civil penalty shall be assessed. Such penalty shall not exceed
$5,000.00 for each violation. Each day of continuing violation may be deemed a separate violation
for purposes of penalty assessments. In determining the amount of the penalty, consideration
shall be given to the permittee's history of previous violations at the particular surface
coal mining operations; the seriousness of the violation, including any irreparable harm to
the environment and any hazard to the health or safety of the public; whether the permittee
was negligent; and the demonstrated good faith of the permittee charged in attempting to achieve
rapid compliance after notification of the violation. (b) A civil...
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22-30B-15
Section 22-30B-15 Confidentiality of fee reports; exception; penalty; refusal of assistant
or agent of Department of Revenue to perform duties; penalty. (a) It shall be unlawful for
any person to print or publish in any manner whatever the fee report of any operator or any
part thereof or the fees due thereon or to divulge to any person, except persons required
or authorized to collect or audit or assist in collecting or auditing the reports or to use
the information contained in any such report or acquired in auditing any such report or enforcing
the provisions of this chapter for any purpose except for the audit of such report and collection
of the fee imposed by this chapter, unless the fee thereby imposed becomes delinquent; any
person violating the provisions of this section shall be deemed guilty of a misdemeanor and
shall be fined not to exceed $500.00 or sentenced to hard labor for the county for not more
than 90 days, one or both for each offense, and upon conviction thereof...
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40-17-330
Section 40-17-330 Refund petitions and claims. (a) Any person entitled to a refund pursuant
to Section 40-17-329 within two years of the date that the motor fuel was purchased shall
present to the department a petition accompanied by the original or duplicate original sales
slip, invoice, or any other documentation approved by the department showing the gallons of
motor fuel purchased and the taxes paid. The petition shall be in a format prescribed by the
commissioner, shall be accompanied by supporting records, and sworn to by the applicant under
the penalty of perjury. (b) The licensed distributor filing a refund claim pursuant to subsection
(b) of Section 40-17-329 shall be eligible for an administrative allowance of two cents ($.02)
on each gallon of gasoline and diesel fuel covered by the claim. (c) The right to receive
any refund under this section is not assignable and any assignment thereof is void and of
no effect. (d) Any applicant for a refund who willfully files an...
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40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery
or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving
motor fuel at the facility a shipping document setting out on its face the destination state
as represented to the terminal operator by the shipper or the shipper's agent. Failure to
comply with this subsection may result in a department imposed penalty of not less than five
hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the
sum of the current violation plus prior violations of this subsection. (b) Every person transporting
motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board
a shipping document issued by the facility where the motor fuel was obtained. The shipping
document shall set out on its face the state of destination of the motor fuel transported
in the highway vehicle. Violation of this subsection...
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20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review;
appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount
of any business license tax reported on or remitted with a business license remittance form
is incorrect, if no business license remittance form is filed within the time prescribed,
or if the information provided on the form is insufficient to allow the taxing jurisdiction
to determine the proper amount of business license tax due, the taxing jurisdiction may calculate
the correct amount of the tax based on the most accurate and complete information reasonably
obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the
correct amount of business license tax, including any applicable penalty and interest. Nothing
contained herein shall limit or restrict a municipality's right to seek injunctive relief
under Section 11-51-150, et seq. (b) If the amount of business license tax...
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