{"data":{"id":"us-al/ala.-code-45-17-90.45","jurisdiction":"us-al","citation":"Ala. Code § 45-17-90.45","heading":"Failure to Report.","body":"If any distributor, storer, or retail dealer of gasoline or motor fuel in Colbert County shall fail to make the reports or any of them as required in any provision of this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the Colbert County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law.","path":["Title 45 Local Laws.","Chapter 17 Colbert County.","Article 9 Economic and Industrial Development and Tourism.","Part 1 Economic Development.","Subpart 2 Funding for the Shoals Economic Development Project."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-17-90.45","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"83a03f42b2e0146289b908c50d1f91a81dad8f1411d5dd067ef04340ee8d9c2a","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-17-90.44","next":"us-al/ala.-code-45-17-90.46"},"notice":"GroundRules: Original legal text. Not legal advice."}