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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-50

Penalty for Failure to Make Return Within Time Specified

Official textalison.legislature.state.al.us

Any person or corporation, joint stock company or association liable to income tax under this chapter, which shall fail to make return as required by this chapter within the time allowed, shall be guilty of a misdemeanor and on conviction thereof shall be fined not less than $10, nor more than $1,000.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §417.

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In this chapter (40 sections)
  1. 40-18-31.1 · Election for Foreign Corporations to Classify Dividend…
  2. 40-18-31.2 · Factor Presence Nexus Standard for Business Activity
  3. 40-18-32 · Corporate Income Tax - Exemptions
  4. 40-18-33 · Corporate Income Tax - Taxable Income
  5. 40-18-34 · Additions Required by Corporations
  6. 40-18-35 · Deductions Allowed to Corporations
  7. 40-18-35.1 · Carry Forward of Net Operating Losses
  8. 40-18-35.2 · Deductions from Federal Taxable for Amounts Included in…
  9. 40-18-35.3 · Deductions from Federal Taxable for Amounts Included in…
  10. 40-18-36 · Distributions by Corporations
  11. 40-18-37 · Items Not Deductible by Corporations
  12. 40-18-38 · Additional Deductions Allowed for Corporations; Credits
  13. 40-18-39 · Corporate Returns
  14. 40-18-39.1 · Business Interest Expense Deduction Limitations
  15. 40-18-39.2 · Extension of Due Date for Taxpayers of Corporate Income…
  16. 40-18-40 · Tax to Be Reported on Forms; Department May Assess…
  17. 40-18-41 · Amortization of Ad Valorem Tax
  18. 40-18-42 · Time and Methods of Payment of Tax
  19. 40-18-42.1 · Revised Due Dates for Payments of Income Tax or Financial…
  20. 40-18-44 · Installment Method
  21. 40-18-50 · Penalty for Failure to Make Return Within Time Specified
  22. 40-18-51 · Applicability of Lien Provisions; Disposition of…
  23. 40-18-53 · Inspection of Returns by Federal or Foreign State Agents
  24. 40-18-54 · Supervision of Assessment and Collection
  25. 40-18-55 · Statement to Be Furnished by Taxpayer
  26. 40-18-56 · Furnishing Sworn Statement of Annual Return of Income to…
  27. 40-18-57 · Rules to Be Promulgated by Department of Revenue
  28. 40-18-58 · Appropriation
  29. 40-18-59 · Additional Appropriations
  30. 40-18-60 · Covid-19 Recovery Capital Credit Protection Act of 2021
  31. 40-18-61 · Restaurant Revitalization Grant Monies
  32. 40-18-62 · Amortization of Research and Experimental Expenditures Under…
  33. 40-18-70 · Definitions
  34. 40-18-71 · Withholding Tax
  35. 40-18-72 · Included and Excluded Wages
  36. 40-18-73 · Withholding Certificates
  37. 40-18-73.1 · Provisional Employers
  38. 40-18-74 · Payment of Amounts Withheld
  39. 40-18-75 · Statement to Be Furnished Employee
  40. 40-18-76 · Liability for Tax Withheld
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