2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 29 - ENFORCEMENT OF TAX LAWS.
Article 6 - Crimes.
Section 40-29-110 - Attempt to evade or defeat tax.

Universal Citation: AL Code § 40-29-110 (2018)
Section 40-29-110Attempt to evade or defeat tax.

Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than five years, or both.

(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §29.)
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.