{"data":{"id":"us-al/ala.-code-40-29-117","jurisdiction":"us-al","citation":"Ala. Code § 40-29-117","heading":"Failure to Obey Subpoena.","body":"Any person who, being duly subpoenaed to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under subdivisions (7) and (8) of Section 40-2-11, or any other section in this title requiring the production of information, neglects or fails to appear without cause or to produce such books, accounts, records, memoranda, or other papers without cause, shall, upon conviction thereof, be fined not more than $1,000, 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=40-29-117","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"e4eacac7c40fd083bf21b1bc0fb0c5a5ee2612c2346c4324c6ed9185d180bf49","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-29-116","next":"us-al/ala.-code-40-29-118"},"notice":"GroundRules: Original legal text. Not legal advice."}