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Alabama · Through Act 2026-611

Ala. Code § 40-18-50: Penalty for Failure to Make Return Within Time Specified.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 18 Income Taxes.
  3. Article 1 General Provisions.

Any person or corporation, joint stock company or association liable to income tax under this chapter, which shall fail to make return as required by this chapter within the time allowed, shall be guilty of a misdemeanor and on conviction thereof shall be fined not less than $10, nor more than $1,000.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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