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Alabama · Through Act 2026-611

Ala. Code § 40-26A-5: Failure to Make Reports.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 26A Dog Race Track Pari-Mutuel Pool Tax.

Any person subject to this chapter who shall fail to make any report required of him by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense.

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

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