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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 29 - ENFORCEMENT OF TAX LAWS.
Article 6 - Crimes.
Section 40-29-117 - Failure to obey subpoena.
Universal Citation: AL Code § 40-29-117 (2018)
Section 40-29-117Failure to obey subpoena.
Any person who, being duly subpoenaed to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under subdivisions (7) and (8) of Section 40-2-11, or any other section in this title requiring the production of information, neglects or fails to appear without cause or to produce such books, accounts, records, memoranda, or other papers without cause, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than one year, or both.
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §36.)
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