Section 40-18-50
Penalty for failure to make return within time specified.
Any person or corporation, joint stock company or association liable to income tax under this chapter, which shall fail to make return as required by this chapter within the time allowed, shall be guilty of a misdemeanor and on conviction thereof shall be fined not less than $10, nor more than $1,000.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §417.)