Violations

Official textalison.legislature.state.al.us

# (a)

Any person subject to this article who fails to make any report required of them by the department or who fails to keep any of the records required by this article shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense. Consumable vapor products shall be included in the informational report for tobacco products filed with the department pursuant to and subject to the penalties of Section 40-23-260.

# (b)

Any taxpayer who violates this section may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by the Attorney General or by the counsel of the department until the person complies with this article.

Last amended: Act 2025-377, §5.

Source: view the official text

In this chapter (40 sections)

40-25-7 · Drop Shipments
40-25-8 · Seizure and Destruction of Contraband. (Amended by Act…
40-25-8.1 · Transportation of Certain Tobacco Products - Permit…
40-25-8.2 · Transportation of Certain Tobacco Products - Proof of…
40-25-9 · Procedure When Goods Are Confiscated
40-25-10 · Department May Compromise Confiscation; Rules and…
40-25-11 · Statements of Common Carriers, Contract Carriers, Buses,…
40-25-12 · Enforcement by Inspection; Penalties for Interfering with…
40-25-13 · Records
40-25-14 · Filing of Monthly Report and Customs Certificates
40-25-15 · Nontaxable Sales
40-25-15.1 · Section 40-25-15.1
40-25-16 · Persons Not Qualifying as Wholesalers or Jobbers; Permit for…
40-25-16.1 · Monthly Reporting Requirements; Online Listing of…
40-25-17 · Sales by Wholesale Dealer
40-25-18 · Evasion of Stamp Tax. (Amended by Act 2026-50)
40-25-19 · Transporting and Distributing Tobacco Products
40-25-20 · Reusing or Refilling Boxes, Packages and Containers
40-25-22 · Effect of Federal Legislation
40-25-23 · Disposition of Funds
40-25-24 · Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty
40-25-25 · Presumption Arising from Possession of Unstamped Tobacco…
40-25-26 · Administration and Enforcement of Article; Examination of…
40-25-26.1 · Rulemaking Authority
40-25-27 · Supplies Provided to Department; Expenses Deducted from…
40-25-28 · Effect of Article on Other Sections
40-25-29 · Basis of Tax Levy on Cigarettes or Heated Tobacco Products
40-25-40 · Definitions
40-25-41 · Levied; Amount; Liability for Payment; Registration as…
40-25-42 · Returns
40-25-45 · Lien
40-25-46 · Records
40-25-47 · Disposition of Funds
40-25-70 · Refund of Tobacco Taxes
40-25-80 · Definitions
40-25-81 · Levy of Tax; Applicability; Exceptions
40-25-82 · Disposition of Funds
40-25-83 · License Requirements; Monthly Statement; Discount;…
40-25-84 · Violations
40-25-85 · Confiscation and Destruction of Contraband

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