{"data":{"id":"us-al/ala.-code-40-26-8","jurisdiction":"us-al","citation":"Ala. Code § 40-26-8","heading":"Failure to Make Reports and Keep Records.","body":"Any person, firm or corporation subject to the provisions of this chapter who fails to make the reports or any of them as herein required, or who fails to keep the records as herein required, shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 nor more than $500 for each offense. Each month of such failure shall constitute a separate offense.","path":["Title 40 Revenue and Taxation.","Chapter 26 Transient Occupancy Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-26-8","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"7153132dd08909bcd5d3192d10b7230eecc1ad893120be107fca1062c309de95","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-26-7","next":"us-al/ala.-code-40-26-9"},"notice":"GroundRules: Original legal text. Not legal advice."}