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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-29-118

Attempts to Interfere with Administration of State Revenue Laws; Taxpayer Protection from Harassment

Official textalison.legislature.state.al.us

# (a)

Corrupt or forcible interference. Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the State of Alabama acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than three years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000, or imprisoned not more than one year, or both. The term “threats of force,” as used in this subsection, means threats of bodily harm to the officer or employee of the State of Alabama or to a member of his family.

# (b)

Forcible rescue of seized property. Any person who forcibly rescues or causes to be rescued any property after it shall have been seized under this title, or shall attempt or endeavor so to do, shall, excepting in cases otherwise provided for, for every such offense, be fined not more than $500, or not more than double the value of the property so rescued, whichever is the greater, or be imprisoned not more than two years.

# (c)

Intimidation or harassment of taxpayer; “threats of force” defined. Any employee of the state Department of Revenue acting in an official capacity under the provisions of this title who by unlawful force or threats of force endeavors to intimidate or harass a taxpayer, upon determination by a special board to be appointed by the state Personnel Department that the charge is valid, shall be subject to immediate dismissal, and upon such dismissal may be subject to such penalties as provided under this section. The term “threats of force” as used in this subsection means threats of bodily harm to the taxpayer or to a member of his family.

Last amended: Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §37.

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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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