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Alabama · Through Act 2026-611

Ala. Code § 40-13-10: Criminal Penalties.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 13 Minerals Severance Taxes.
  3. 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.

Collected 2026-09-03T14:01:51Z. Source file · JSON

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