Code of Alabama - Title 22: Health, Mental Health, and Environmental Control - Section 22-30B-7 - Penalty for false or fraudulent reports
Section 22-30B-7 - Penalty for false or fraudulent reports.
Any operator covered by the provisions of this chapter who willfully renders a false or fraudulent report, shall be assessed by the Department of Revenue a penalty of 50 percent of the total amount of the fees due.
(Acts 1988, 1st Ex. Sess., No. 88-872, p. 392, §7.)