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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-349

Violations

Official textalison.legislature.state.al.us

# (a)

Persons violating any provision of this article may be restrained from distributing, using, or withdrawing from storage any taxable motor fuel, as herein defined, and may be prosecuted in the name of the State of Alabama by the Attorney General or, under his or her direction, by a district attorney or, with the approval of the Governor, an attorney employed by the department until that person has complied with this article.

# (b)

It shall be unlawful for any person to sell for use or to use motor fuel upon which the tax levied by this article has not been paid or the payment assumed by a licensee. Any person who willfully fails to comply with this article, for each failure, shall be subject to a penalty imposed by the department of not less than one hundred dollars ($100) nor more than ten thousand dollars ($10,000).

Last amended: Act 2011-565, p. 1084, §30.

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In this chapter (40 sections)
  1. 40-17-329 · Exemptions
  2. 40-17-330 · Refund Petitions and Claims
  3. 40-17-331 · Floor-Stocks Tax on Motor Fuel
  4. 40-17-332 · Licenses Required
  5. 40-17-333 · Application for License
  6. 40-17-334 · Licensed Permissive Suppliers
  7. 40-17-335 · Surety Bond. (Amended by Act 2026-528)
  8. 40-17-336 · Refusal to Issue License; Appeal
  9. 40-17-337 · Issuance of License; Nontransferability
  10. 40-17-338 · Discontinuance of Business by a Licensee
  11. 40-17-339 · Cancellation of License
  12. 40-17-340 · Filing of Monthly Return and Payment Due
  13. 40-17-341 · Remitting of Taxes Due to Supplier or Permissive Supplier
  14. 40-17-342 · Requirements for Returns
  15. 40-17-343 · Deductions from Monthly Return for Payments Not Previously…
  16. 40-17-344 · Payments Held in Trust for the State; Notification of…
  17. 40-17-345 · Import Verification Number; Licensing
  18. 40-17-346 · Monthly Exporter Returns
  19. 40-17-347 · Monthly Informational Report of Terminal Operators; Annual…
  20. 40-17-348 · Monthly Informational Report of Motor Fuel Transporter
  21. 40-17-349 · Violations
  22. 40-17-350 · Transportation of Motor Fuel; Inspections
  23. 40-17-351 · Civil Penalties
  24. 40-17-352 · Criminal Penalties
  25. 40-17-353 · (Amended by Act 2026-528) Seizure of Storage Receptacles…
  26. 40-17-354 · Recordkeeping
  27. 40-17-355 · Refusal to Permit Inspection
  28. 40-17-356 · Dyed Diesel Fuel
  29. 40-17-357 · Preemption of Local Laws
  30. 40-17-358 · Taxes to Be Borne by Consumer and Paid Once
  31. 40-17-359 · Distribution and Use of Proceeds
  32. 40-17-360 · Disposition of Aviation Fuel Proceeds
  33. 40-17-361 · Disposition of Diesel Proceeds
  34. 40-17-362 · Use of Tax Proceeds for Highway Purposes
  35. 40-17-362.1 · Use of Motor Fuel Taxes for Road and Bridge Purposes;…
  36. 40-17-363 · Funding
  37. 40-17-370 · Levy, Administration, and Collection of Additional Excise…
  38. 40-17-371 · Cost of Collection; Distribution of Tax Proceeds
  39. 40-17-380 · Definitions
  40. 40-17-381 · Development of System for Filing Electronic Tax Return for…
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