Code of Alabama - Title 45: Local Laws - Section 45-49-249.10 -

Section 45-49-249.10 - Penalties.

No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid into the general fund of the county.

(Act 87-558, p. 868, §11.)

Last modified: May 3, 2021