There is a newer version
of
this Section
2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 17A - DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.
Section 40-17A-9 - Penalty; enforcement.
Universal Citation: AL Code § 40-17A-9 (2018)
Section 40-17A-9Penalty; enforcement.
(a) Any dealer violating this chapter is subject to a penalty of 100 percent of the tax in addition to the tax imposed by Section 40-17A-8. In addition to the tax and penalty imposed, a dealer failing to affix the appropriate stamps, labels, or other indicia is guilty of a Class C felony, and, upon conviction, may be punished as provided in the Alabama Criminal Code. Such penalty shall be cumulative to any other penalty or crime.
(b) Notwithstanding any other provision of the criminal laws of this state, an indictment may be found and filed upon any criminal offense specified in this section, in the proper court within six years after the commission of this offense.
(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §9.)
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
