Code of Alabama
Article 1 - Obstruction of Public Administration.
Section 13A-10-4 - Failing to File Required Report.

(a) A person commits the crime of failing to file a required report if, knowing that he is required by law to submit a written report to a designated public servant, he intentionally fails to submit the report within the time provided by law.
(b) Failure to submit a report within 10 days after receipt of proper notification that the report legally is due shall constitute prima facie evidence of:
(1) Knowledge of a legal duty to submit the report; and
(2) Intentional failure to submit the report.
(c) This section applies to the failure to submit a specific report only when a separate statutory provision makes such failure subject to the operation of this section.
(d) Failing to file a required report is a violation.