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Alabama · Through Act 2026-611

Ala. Code § 40-23-11: Penalty for Failure to Make Reports or Keep Records.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 23 Sales and Use Taxes.
  3. Article 1 Sales Tax.
  4. Division 1 General Provisions.

Any person subject to the provisions of this division who shall fail to make the reports or any of them, as herein required, or who shall fail to keep the records as herein required, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $25 nor more than $500 for each offense. Each month of such failure shall constitute a separate offense.

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

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