Code of Alabama - Title 40: Revenue and Taxation - Section 40-17-164 - Penalty for failure to timely obtain decal; disposition of penalty

Section 40-17-164 - Penalty for failure to timely obtain decal; disposition of penalty.

Any person who fails to obtain a current decal within 30 days of the date the decal is required as provided in this chapter, shall be liable for a penalty of 20 percent of the fee in addition to the fee. The penalty shall be paid at the same time and in the same manner as the flat fee; and such penalty shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury, to the credit of the Liquefied Petroleum Gas Board Fund.

(Acts 1980, No. 80-739, p. 1503, §5; Act 2014-145, p. 353, §1.)

Last modified: May 3, 2021