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2017 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 18 - INCOME TAXES.
Article 1 - General Provisions.
Section 40-18-50 - Penalty for failure to make return within time specified.
Universal Citation: AL Code § 40-18-50 (2017)
Section 40-18-50Penalty 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.)
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