Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-23-12
Penalty for Willful Refusal to Make Reports or Permit Examination of Records
Any person subject to the provisions of this division willfully refusing to make the reports herein required, or who shall refuse to permit the examination of his records by the Department of Revenue, or its duly authorized agents, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $50 nor more than $500 for each offense, and in addition may be imprisoned in the county jail for a period not to exceed six months. Each month of failure to make such reports shall constitute a separate offense, and each refusal of a written demand of the department to examine, inspect or audit such records shall constitute a separate offense.
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In this chapter (40 sections)
- 40-23-4 · Exemptions
- 40-23-4.01 · Exemption or Rescission of County or Municipal Sales and…
- 40-23-4.1 · Certain Drugs Exempt
- 40-23-4.2 · Food Stamp Purchases Exempt
- 40-23-4.3 · Exemption Form for Certain Agricultural Purposes
- 40-23-4.4 · Exemption Form for Equipment for Certain Commercial Fishing…
- 40-23-4.5 · Products Processed or Produced Under Chapter 2A of Title 20…
- 40-23-4.6 · Exemption for Agricultural Fencing Materials
- 40-23-4.7 · Exemption for Honeybees, Honeybee Inputs, and Honeybee…
- 40-23-4.8 · Exemption for Sale of Certain Aircraft Replacement Parts,…
- 40-23-4.9 · Exemption for Sale of Certain Aircraft
- 40-23-4.10 · Exemption for Sale of Certain Baby Supplies, Baby Formula,…
- 40-23-5 · Certain Organizations and Vendors Exempt from Payment of…
- 40-23-6 · License Required to Engage in Business; One-Time Surety Bond
- 40-23-6.1 · Reasonable Cause for Suspension, Revocation, Etc., of…
- 40-23-7 · Taxes Due Monthly; Filing of Reports; Estimated Payments…
- 40-23-8 · Cash Sales and Credit Collections to Be Reported
- 40-23-9 · Records to Be Kept
- 40-23-10 · Reports Under Oath
- 40-23-11 · Penalty for Failure to Make Reports or Keep Records
- 40-23-12 · Penalty for Willful Refusal to Make Reports or Permit…
- 40-23-24 · Itinerant Vendors to File Bond
- 40-23-25 · Person Selling Out or Quitting Business to File Return; Part…
- 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a…
- 40-23-27 · Violator May Be Restrained from Continuing in Business
- 40-23-28 · Sales Tax an Additional Tax
- 40-23-30 · Administration and Enforcement of Division; Appointment,…
- 40-23-31 · Department to Make Rules and Regulations
- 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
- 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
- 40-23-36 · Discounts
- 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
- 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
- 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
- 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
- 40-23-50 · Tax Levied; Collection and Enforcement
- 40-23-60 · Definitions
- 40-23-61 · Property Taxed; Persons Liable
- 40-23-62 · Exemptions
- 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…