{"data":{"id":"us-al/ala.-code-45-49-249.10","jurisdiction":"us-al","citation":"Ala. Code § 45-49-249.10","heading":"Penalties.","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 49 Mobile County.","Article 24 Taxation.","Part 10 Tax, Tobacco.","Subpart 1 1987 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-49-249.10","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"aa0ac7c6514cf51bdbfe2f84b36f74468255634abd4d36487d623971ead99e66","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-49-249.09","next":"us-al/ala.-code-45-49-249.11"},"notice":"GroundRules: Original legal text. Not legal advice."}