Code of Alabama
Chapter 29 - Enforcement of Tax Laws.
Article 6 - Crimes.

Section 40-29-110 - Attempt to Evade or Defeat Tax. - Any person who willfully attempts in any manner to evade...

Section 40-29-111 - Willful Failure to Collect or Pay Over Tax. - Any person required under this title to collect, account for,...

Section 40-29-112 - Willful Failure to File Return, Supply Information, or Pay Tax. - Any person required under this title to pay any estimated...

Section 40-29-113 - Fraudulent Statement or Failure to Make Statement to Employees. - In lieu of any other penalty provided by law (except...

Section 40-29-114 - Fraudulent Withholding Exemption Certificate or Failure to Supply Information. - Any individual required to supply information to his employer under...

Section 40-29-115 - Fraud and False Statements. - (a) Any person who: (1) DECLARATION UNDER PENALTIES OF PERJURY....

Section 40-29-116 - Fraudulent Returns, Statements, or Other Documents. - Any person who willfully delivers or discloses to the commissioner...

Section 40-29-117 - Failure to Obey Subpoena. - Any person who, being duly subpoenaed to appear to testify,...

Section 40-29-118 - Attempts to Interfere With Administration of State Revenue Laws; Taxpayer Protection From Harassment. - (a) Corrupt or forcible interference. Whoever corruptly or by force...

Section 40-29-119 - Periods of Limitation on Criminal Prosecutions. - (a) No person shall be prosecuted, tried, or punished for...

Section 40-29-120 - Commissioner's Report. - The Commissioner of Revenue will file a report in one-year...

Section 40-29-121 - Automated Sales Suppression Devices or Phantom-Ware. - (a) For purposes of this section, the following terms have...