(a) Any person required by this article to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner or the computation, assessment, or collection of the tax imposed by this article, who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by law or regulation, in addition to other penalties provided by law, shall be guilty of a Class C misdemeanor and, upon conviction, shall be punished as provided by law. Each required procedure and each required record shall constitute a separate offense.
(b) Any person who willfully or fraudulently makes and signs a return, not believing the return to be true and correct as to every material fact, shall be guilty of a Class C felony, and upon conviction, shall be punished as provided by law. Each return shall constitute a separate offense. Additionally, any person who willfully or fraudulently makes and signs a return shall be subject to the penalties prescribed for perjury under the laws of the state.
(c) If noncompliance with any provision of this article is due to any intent to evade payment, the person liable for the payment may be restrained and enjoined from severing severed material from any production unit from which severed material may be severed and sold and upon which the tax is due.
(d) Proceedings to enforce this article shall be instituted in the name of the state by the Attorney General upon the request of the commissioner.
(e) The assessment and collection of any tax imposed hereunder shall be governed by the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act, as amended.
(f) For purposes of this section, in addition to its ordinary legal meaning and its defined meaning under this article, "person" includes an officer or employee of a corporation or a partner, member or employee of a partnership or limited liability entity that is under a duty to perform the act in respect to which the violation occurs.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 13 - Minerals Severance Taxes.
Article 3 - Alabama Uniform Severance Tax Act.
Section 40-13-50 - Short Title.
Section 40-13-51 - Definitions.
Section 40-13-52 - Severance Tax Levied.
Section 40-13-53 - Applicability.
Section 40-13-54 - Rate and Collection of Tax; Credit; Liability for Tax.
Section 40-13-55 - Rules and Regulations; Accounting.
Section 40-13-56 - Tax Return.
Section 40-13-57 - Time for Making Return; Delinquent Taxes; Penalties.
Section 40-13-58 - Disposition of Funds.
Section 40-13-59 - Repeal of Conflicting Laws; Construction With Other Laws.
Section 40-13-60 - Election to Exempt County From This Chapter.