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Alabama · Through Act 2026-611

Ala. Code § 40-29-117: Failure to Obey Subpoena.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 29 Enforcement of Tax Laws.
  3. Article 6 Crimes.

Any person who, being duly subpoenaed to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under subdivisions (7) and (8) of Section 40-2-11, or any other section in this title requiring the production of information, neglects or fails to appear without cause or to produce such books, accounts, records, memoranda, or other papers without cause, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than one year, or both.

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

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