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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-29-111

Willful Failure to Collect or Pay Over Tax

Official textalison.legislature.state.al.us

Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than five years, or both.

Last amended: Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §30.

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In this chapter (40 sections)
  1. 40-29-20 · Lien for Taxes - Generally
  2. 40-29-20.1 · Lien for Taxes - Collection Firms Prohibited from…
  3. 40-29-21 · Lien for Taxes - Term
  4. 40-29-22 · Lien for Taxes - Validity and Priority Against Certain…
  5. 40-29-23 · Levy and Distraint
  6. 40-29-23.1 · Development and Operation of Financial Institution Data…
  7. 40-29-24 · Surrender of Property Subject to Levy; “Person” Defined
  8. 40-29-25 · Production of Books
  9. 40-29-26 · Sale of Seized Property
  10. 40-29-27 · Sale of Perishable Goods
  11. 40-29-28 · Redemption of Property
  12. 40-29-29 · Certificate of Sale; Deed of Real Property
  13. 40-29-30 · Legal Effect of Certificate of Sale of Personal Property and…
  14. 40-29-31 · Records of Sales to Be Kept
  15. 40-29-32 · Expense of Levy and Sale
  16. 40-29-33 · Application of Proceeds of Levy
  17. 40-29-34 · Authority to Release Levy and Return Property
  18. 40-29-51 · Collection After Assessment
  19. 40-29-52 · Suspension of Running of Period of Limitation
  20. 40-29-70 · Non-payable Checks, Money Orders, or Electronic Funds
  21. 40-29-71 · Automatic Refund
  22. 40-29-72 · Rules for Application of Assessable Penalties; “Person”…
  23. 40-29-73 · Failure to Collect and Pay Over Tax, or Attempt to Evade or…
  24. 40-29-74 · Fraudulent Statement or Failure to Furnish Statement to…
  25. 40-29-75 · False Information with Respect to Withholding
  26. 40-29-90 · Jeopardy Assessment - for Income Tax
  27. 40-29-91 · Jeopardy Assessment - Other Taxes
  28. 40-29-110 · Attempt to Evade or Defeat Tax
  29. 40-29-111 · Willful Failure to Collect or Pay Over Tax
  30. 40-29-112 · Willful Failure to File Return, Supply Information, or Pay…
  31. 40-29-113 · Fraudulent Statement or Failure to Make Statement to…
  32. 40-29-114 · Fraudulent Withholding Exemption Certificate or Failure to…
  33. 40-29-115 · Fraud and False Statements
  34. 40-29-116 · Fraudulent Returns, Statements, or Other Documents
  35. 40-29-117 · Failure to Obey Subpoena
  36. 40-29-118 · Attempts to Interfere with Administration of State Revenue…
  37. 40-29-119 · Periods of Limitation on Criminal Prosecutions
  38. 40-29-120 · Commissioner’s Report
  39. 40-29-121 · Automated Sales Suppression Devices or Phantom-Ware
  40. 40-29-130 · Reduction of Identity Theft Related Refund Fraud
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