{"data":{"id":"us-al/ala.-code-40-23-110","jurisdiction":"us-al","citation":"Ala. Code § 40-23-110","heading":"Penalty for Failure to Pay Tax.","body":"Any person failing to pay the tax levied under the provisions of this article shall be guilty of a Class C misdemeanor and upon conviction thereof, be punished as prescribed by law for such offense.","path":["Title 40 Revenue and Taxation.","Chapter 23 Sales and Use Taxes.","Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-110","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"8b17868c78b771d22a5293a2a1cb3887351eef244ce3f6ea6b175b48a98026e3","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-108","next":"us-al/ala.-code-40-23-111"},"notice":"GroundRules: Original legal text. Not legal advice."}