Code of Alabama - Title 40: Revenue and Taxation - Section 40-25A-6 - Penalty for failure to report or keep records

Section 40-25A-6 - Penalty for failure to report or keep records.

Any person subject to this chapter who shall fail to make any report required of them by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense.

(Acts 1980, No. 80-700, p. 1406, §6.)

Last modified: May 3, 2021