Penalty for Failure to Make Reports or Keep Records.

1. Law
2. Code of Alabama
3. Revenue and Taxation.
4. Sales and Use Taxes.
5. Sales Tax.
6. General Provisions.
7. Penalty for Failure to Make Reports or Keep Records.

Section 40-23-11

Penalty for failure to make reports or keep records.

Any person subject to the provisions of this division who shall fail to make the reports or any of them, as herein required, or who shall fail to keep the records as herein required, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $25 nor more than $500 for each offense. Each month of such failure shall constitute a separate offense.

(Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §9.)

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