Code of Alabama - Title 40: Revenue and Taxation - Section 40-17-168.16 - Civil penalties

Section 40-17-168.16 - Civil penalties.

(a) Each person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained a valid license shall be subject to the following civil penalties:

(1) Ten thousand dollars ($10,000) for the first violation.

(2) For each subsequent violation, the amount shall be increased by the sum of the current violation plus prior violations.

(b) Civil penalties prescribed under this section shall be assessed, collected, and paid in the same manner as the compressed natural gas or liquefied natural gas tax.

(Act 2017-229, §2.)

Last modified: May 3, 2021