Any person who fails to obtain a current decal within 30 days of the date the decal is required as provided in this chapter, shall be liable for a penalty of 20 percent of the fee in addition to the fee. The penalty shall be paid at the same time and in the same manner as the flat fee; and such penalty shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury, to the credit of the Liquefied Petroleum Gas Board Fund.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 3A - Liquefied Petroleum Gas Fuel Tax.
Section 40-17-162 - Remittance of Flat Fee and Cost of Decal; Disposition of Proceeds.
Section 40-17-163 - Rules and Regulations.
Section 40-17-164 - Penalty for Failure to Timely Obtain Decal; Disposition of Penalty.
Section 40-17-166 - Exemption of Certain Vehicles From Excise Tax.