Failure to comply with any provisions of this article, including failure to pay the tax, to file the required reports, to keep the required books and records or to comply with any rule or regulation issued by the Commissioner of Revenue pursuant to the provisions of this article shall be deemed a violation of the article, and each such failure or violation shall constitute a Class B misdemeanor; and, upon conviction, any person who violates the article shall be punishable as provided by law. Each such violation shall constitute a separate offense.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 3 - Motor Carrier Fuel Tax.
Section 40-17-140 - Definitions.
Section 40-17-141 - Levy; Amount of Tax.
Section 40-17-142 - Credit of Payment of Gasoline and Motor Fuel Taxes.
Section 40-17-144 - Penalty for False Statements.
Section 40-17-145 - Payment of Tax.
Section 40-17-146 - Disposition of Proceeds of Tax; Appropriations.
Section 40-17-147 - How Amount of Motor Fuel Used in State Ascertained.
Section 40-17-148 - Reports of Motor Carrier.
Section 40-17-150 - Annual Identification Markers.
Section 40-17-152 - Authority of Commissioner to Adopt Rules and Regulations.
Section 40-17-153 - Exemptions From Article.