Code of Alabama
Chapter 29 - Enforcement of Tax Laws.
Article 4 - Additions to Tax and Penalties.

Section 40-29-70 - Non-Payable Checks, Money Orders, or Electronic Funds. - If any check, money order, or electronic funds in payment...

Section 40-29-71 - Automatic Refund. - Where the Department of Revenue determines that a taxpayer is...

Section 40-29-72 - Rules for Application of Assessable Penalties; "Person" Defined. - (a) Penalty assessed as tax. The penalties and liabilities provided...

Section 40-29-73 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax. - (a) General rule. Any person required to collect, truthfully account...

Section 40-29-74 - Fraudulent Statement or Failure to Furnish Statement to Employee. - In addition to the criminal penalty provided by Section 40-29-114,...

Section 40-29-75 - False Information With Respect to Withholding. - (a) Civil penalty. In addition to any criminal penalty provided...