{"data":{"id":"us-al/ala.-code-45-2-244.010","jurisdiction":"us-al","citation":"Ala. Code § 45-2-244.010","heading":"Additional Penalty.","body":"No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid into the general fund of the county.","path":["Title 45 Local Laws.","Chapter 2 Baldwin County.","Article 24 Taxation.","Part 5 Tax, Sales and Use.","Subpart 1 Cigarettes."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-2-244.010","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"aa0ac7c6514cf51bdbfe2f84b36f74468255634abd4d36487d623971ead99e66","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-2-244.009","next":"us-al/ala.-code-45-2-244.011"},"notice":"GroundRules: Original legal text. Not legal advice."}