Code of Alabama
Article 2 - 1977 Coal and Lignite Severance Tax.
Section 40-13-35 - Penalty for Violation of Provisions of Article.

Any person who shall fail to comply with the provisions of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $500 nor more than $5,000 for each such offense.

Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 13 - Minerals Severance Taxes.

Article 2 - 1977 Coal and Lignite Severance Tax.

Section 40-13-30 - Definitions.

Section 40-13-31 - Levy and Collection of Excise and Privilege Tax; Amount of Tax.

Section 40-13-32 - Deposit and Distribution of Proceeds of Taxes Collected Generally.

Section 40-13-33 - Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap.

Section 40-13-34 - Inspection of Books of Persons Engaged in Severing of Coal or Lignite; Issuance of Forms and Making of Rules, Regulations and Promulgations by Department of Revenue Generally; Delinquent Penalty.

Section 40-13-35 - Penalty for Violation of Provisions of Article.

Section 40-13-36 - Construction of Article.