{"data":{"id":"us-al/ala.-code-40-26a-5","jurisdiction":"us-al","citation":"Ala. Code § 40-26A-5","heading":"Failure to Make Reports.","body":"Any person subject to this chapter who shall fail to make any report required of him by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense.","path":["Title 40 Revenue and Taxation.","Chapter 26A Dog Race Track Pari-Mutuel Pool Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-26A-5","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"a565702c0612f309f5f128e18d6e7e925dd5ed2e70f59978d9423e07c366e6dc","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-26a-3","next":"us-al/ala.-code-40-26a-11"},"notice":"GroundRules: Original legal text. Not legal advice."}