Code of Alabama - Title 40: Revenue and Taxation - Section 40-29-117 - Failure to obey subpoena

Section 40-29-117 - Failure to obey subpoena.

Any person who, being duly subpoenaed to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under subdivisions (7) and (8) of Section 40-2-11, or any other section in this title requiring the production of information, neglects or fails to appear without cause or to produce such books, accounts, records, memoranda, or other papers without cause, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than one year, or both.

(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §36.)

Last modified: May 3, 2021