2022 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 3 - Motor Carrier Fuel Tax.
Section 40-17-155 - Penalties.

Universal Citation: AL Code § 40-17-155 (2022)

Section 40-17-155

Penalties.

Failure to comply with any provisions of this article, including failure to pay the tax, to file the required reports, to keep the required books and records or to comply with any rule or regulation issued by the Commissioner of Revenue pursuant to the provisions of this article shall be deemed a violation of the article, and each such failure or violation shall constitute a Class B misdemeanor; and, upon conviction, any person who violates the article shall be punishable as provided by law. Each such violation shall constitute a separate offense.

(Acts 1961, No. 674, p. 925, §13; Acts 1965, No. 750, p. 1357, §8; Acts 1980, No. 80-428, p. 595.)

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