Code of Alabama - Title 40: Revenue and Taxation - Section 40-25-20 - Reusing or refilling boxes, packages and containers

Section 40-25-20 - Reusing or refilling boxes, packages and containers.

Any person, firm, corporation, club, or association of persons, who shall reuse or refill with any tobacco products enumerated herein any box, package or container from which tobacco products theretofore tax-paid have been removed, or who otherwise violates any provision of this chapter, may be subject to a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000). This penalty is multiplied by the number of violations of this section.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §737; Act 2014-262, p. 827, §1.)

Last modified: May 3, 2021