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2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 13 — MINERALS SEVERANCE TAXES.
Section 40-13-10 Criminal penalties.

Section 40-13-10

Criminal penalties.

Any producer, purchaser or transporter who shall fail to comply with the provisions of this article shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $100 nor more than $500 for each such offense, and the willful filing of any false report shall constitute perjury and shall be punished as such.

(Acts 1971, No. 2305, p. 3719, §8.)
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