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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-155

Penalties

Official textalison.legislature.state.al.us

Failure to comply with any provisions of this article, including failure to pay the tax, to file the required reports, to keep the required books and records or to comply with any rule or regulation issued by the Commissioner of Revenue pursuant to the provisions of this article shall be deemed a violation of the article, and each such failure or violation shall constitute a Class B misdemeanor; and, upon conviction, any person who violates the article shall be punishable as provided by law. Each such violation shall constitute a separate offense.

Last amended: Acts 1961, No. 674, p. 925, §13; Acts 1965, No. 750, p. 1357, §8; Acts 1980, No. 80-428, p. 595.

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In this chapter (40 sections)
  1. 40-17-106 · Powers of Commissioner of Revenue
  2. 40-17-107 · Tractors Owned by Applicant to Be Assessed for Ad Valorem…
  3. 40-17-108 · False or Fraudulent Claims
  4. 40-17-120 · “Gasoline” Defined
  5. 40-17-121 · Purpose of Division
  6. 40-17-122 · Eligibility for Refund; Amount
  7. 40-17-124 · False or Fraudulent Claims
  8. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  9. 40-17-140 · Definitions
  10. 40-17-141 · Levy; Amount of Tax
  11. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  12. 40-17-144 · Penalty for False Statements
  13. 40-17-145 · Payment of Tax
  14. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  15. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  16. 40-17-148 · Reports of Motor Carrier
  17. 40-17-150 · Annual Identification Markers
  18. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  19. 40-17-153 · Exemptions from Article
  20. 40-17-154 · Article Cumulative
  21. 40-17-155 · Penalties
  22. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  23. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  24. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  25. 40-17-163 · Rules and Regulations
  26. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  27. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  28. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
  29. 40-17-167 · Decal Requirement Suspended
  30. 40-17-168 · Legislative Findings
  31. 40-17-168.1 · Definitions
  32. 40-17-168.2 · Levy and Collection of Tax; Application and Fee
  33. 40-17-168.3 · Application Form
  34. 40-17-168.4 · License Requirement
  35. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  36. 40-17-168.6 · Refusal to Issue License; Appeal
  37. 40-17-168.7 · Issuance of License
  38. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  39. 40-17-168.9 · Cancellation of License
  40. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
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