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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-110

Penalty for Failure to Pay Tax

Official textalison.legislature.state.al.us

Any person failing to pay the tax levied under the provisions of this article shall be guilty of a Class C misdemeanor and upon conviction thereof, be punished as prescribed by law for such offense.

Last amended: Acts 1981, No. 81-665, p. 1086, §11.

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In this chapter (40 sections)
  1. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  2. 40-23-66 · Retail Sellers to Register and Give Information
  3. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  4. 40-23-68 · Seller to File Returns
  5. 40-23-74 · Extension of Time for Making Return
  6. 40-23-75 · Deposit of Security
  7. 40-23-77 · Discount; Distribution and Expenditure
  8. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  9. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  10. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  11. 40-23-88 · Penalties
  12. 40-23-100 · Definitions
  13. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  14. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  15. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  16. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  17. 40-23-105 · Applicability of Certain Title 40 Provisions
  18. 40-23-106 · Reciprocity
  19. 40-23-107 · Fees
  20. 40-23-108 · Disposition of Funds
  21. 40-23-110 · Penalty for Failure to Pay Tax
  22. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  23. 40-23-120 · Good Faith Violations
  24. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  25. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  26. 40-23-150 · Education Trust Fund Rainy Day Account
  27. 40-23-170 · Legislative Findings
  28. 40-23-171 · Definitions
  29. 40-23-172 · Delegates for Participation in Multistate Discussions
  30. 40-23-173 · Duties of Delegates; Agreement
  31. 40-23-174 · Distribution of Proceeds
  32. 40-23-190 · Conditions for Remote Entity Nexus
  33. 40-23-191 · Short Title; Definitions
  34. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  35. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  36. 40-23-194 · Discount
  37. 40-23-195 · Rulemaking Authority; Recordkeeping
  38. 40-23-196 · Refund or Credit of Excess Taxes Paid
  39. 40-23-197 · Disposition of Funds
  40. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
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