Ala. Code § 40-13-10: Criminal Penalties.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 13 Minerals Severance Taxes.
- Article 1 1971 Coal Severance Tax.
Any producer, purchaser or transporter who shall fail to comply with the provisions of this article shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $100 nor more than $500 for each such offense, and the willful filing of any false report shall constitute perjury and shall be punished as such.
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