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2006 Alabama Code - Section 22-30B-7 — Penalty for false or fraudulent reports.

Any operator covered by the provisions of this chapter who willfully renders a false or fraudulent report, shall be assessed by the department of revenue a penalty of 50 percent of the total amount of the fees due.

(Acts 1988, 1st Ex. Sess., No. 88-872, p. 392, §7.)

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