{"data":{"id":"us-al/ala.-code-40-13-10","jurisdiction":"us-al","citation":"Ala. Code § 40-13-10","heading":"Criminal Penalties.","body":"Any producer, purchaser or transporter who shall fail to comply with the provisions of this article shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $100 nor more than $500 for each such offense, and the willful filing of any false report shall constitute perjury and shall be punished as such.","path":["Title 40 Revenue and Taxation.","Chapter 13 Minerals Severance Taxes.","Article 1 1971 Coal Severance Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-13-10","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"acbe2e82b0dd99baaaa849ae581467dda5567de3e60d059c98ca9b46989fe62b","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-13-9","next":"us-al/ala.-code-40-13-30"},"notice":"GroundRules: Original legal text. Not legal advice."}