GroundRules
Ala. Code § 45-2-244.010: Additional Penalty.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 2 Baldwin County.
- Article 24 Taxation.
- Part 5 Tax, Sales and Use.
- Subpart 1 Cigarettes.
No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid into the general fund of the county.
Collected 2026-09-03T14:01:52Z. Source file · JSON