Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-26-8
Failure to Make Reports and Keep Records
Official textalison.legislature.state.al.us
Any person, firm or corporation subject to the provisions of this chapter who fails to make the reports or any of them as herein required, or who fails to keep the records as herein required, shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 nor more than $500 for each offense. Each month of such failure shall constitute a separate offense.
Source: view the official text
In this chapter (15 sections)
- 40-26-1 · Tax Imposed; Exemptions; Definitions
- 40-26-1.1 · Duties of Accommodations Intermediary; Annual Report;…
- 40-26-2 · Certain Municipal Privilege License Taxes Excluded in…
- 40-26-3 · Taxes Due Monthly; Filing of Reports; Election to File…
- 40-26-4 · Cash and Credit Businesses
- 40-26-5 · Annual Return and Payment
- 40-26-7 · Verification of Reports
- 40-26-8 · Failure to Make Reports and Keep Records
- 40-26-9 · Willful Refusal to Make Reports or Permit Examination of…
- 40-26-16 · Failure to Add Tax to Price of Service; Refund or Absorption…
- 40-26-17 · Violators Restrained from Continuing in Business
- 40-26-18 · Administration of Chapter
- 40-26-19 · Rules and Regulations
- 40-26-20 · Disposition of Proceeds of Tax
- 40-26-21 · Allowance of Discount of Taxes