{"data":{"id":"us-al/ala.-code-40-17-355","jurisdiction":"us-al","citation":"Ala. Code § 40-17-355","heading":"Refusal to Permit Inspection.","body":"(a) A person who refuses to permit an inspection or audit authorized by this article is subject to a civil penalty of five thousand dollars ($5,000) in addition to any penalty imposed by other provisions of this article.\n(b) A person who refuses, for the purpose of evading tax, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000) or imprisoned not more than three years, or both.","path":["Title 40 Revenue and Taxation.","Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils.","Article 12 Alabama Terminal Excise Tax Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-17-355","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"e933730cf0bd538da6cc80ebcdef3f306cf63b8d68f813f1d5d38651b1ab9df0","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-17-354","next":"us-al/ala.-code-40-17-356"},"notice":"GroundRules: Original legal text. Not legal advice."}