{"data":{"id":"us-al/ala.-code-40-29-114","jurisdiction":"us-al","citation":"Ala. Code § 40-29-114","heading":"Fraudulent Withholding Exemption Certificate or Failure to Supply Information.","body":"Any individual required to supply information to his employer under Section 40-18-73 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 40-18-73 shall, in lieu of any other penalty provided by law, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.","path":["Title 40 Revenue and Taxation.","Chapter 29 Enforcement of Tax Laws.","Article 6 Crimes."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-29-114","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"30e97db0272626d9e84d831fd6267898166be725a7ca58623242feb543c20c24","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-29-113","next":"us-al/ala.-code-40-29-115"},"notice":"GroundRules: Original legal text. Not legal advice."}