{"data":{"id":"us-al/ala.-code-45-57-242.04","jurisdiction":"us-al","citation":"Ala. Code § 45-57-242.04","heading":"Assessing Penalty and Interest.","body":"Any person, firm, or corporation who fails to pay the tax herein levied within the time prescribed by this part, in addition to the tax, shall pay a penalty of 10 percent of the amount of tax, together with interest thereon at the rate of one-half of one percent per month, or fraction thereof, from the date at which the tax herein levied became payable, the penalty and interest to be assessed and collected as a part of the tax.","path":["Title 45 Local Laws.","Chapter 57 Russell County.","Article 24 Taxation.","Part 3 Tax, Alcohol."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-57-242.04","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"b0fd52f301c465f21b3647f9bec3c402141e7a5a36d804bd4a11e70332175aaa","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-57-242.03","next":"us-al/ala.-code-45-57-243"},"notice":"GroundRules: Original legal text. Not legal advice."}