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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 29 - ENFORCEMENT OF TAX LAWS.
Article 6 - Crimes.
Section 40-29-111 - Willful failure to collect or pay over tax.
Universal Citation: AL Code § 40-29-111 (2018)
Section 40-29-111Willful failure to collect or pay over tax.
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than five years, or both.
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §30.)
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