Penalty for Failure to Timely Obtain Decal; Disposition of Penalty.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Gasoline and Other Motor Fuels; Lubricating Oils.
  5. Liquefied Petroleum Gas Fuel Tax.
  6. Penalty for Failure to Timely Obtain Decal; Disposition of Penalty.

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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.)


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