Code of Alabama
Division 1 - General Provisions.
Section 40-23-12 - Penalty for Willful Refusal to Make Reports or Permit Examination of Records.

Any person subject to the provisions of this division willfully refusing to make the reports herein required, or who shall refuse to permit the examination of his records by the Department of Revenue, or its duly authorized agents, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $50 nor more than $500 for each offense, and in addition may be imprisoned in the county jail for a period not to exceed six months. Each month of failure to make such reports shall constitute a separate offense, and each refusal of a written demand of the department to examine, inspect or audit such records shall constitute a separate offense.

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Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 23 - Sales and Use Taxes.

Article 1 - Sales Tax.

Division 1 - General Provisions.

Section 40-23-1 - Definitions; Transactions Considered or Not Considered Sales.

Section 40-23-2 - Tax Levied on Gross Receipts; Certain Sales Exempt; Disposition of Funds.

Section 40-23-2.1 - Only One Municipal or County Sales, etc., Tax Collected on Same Sale; Payment to Improper Locality.

Section 40-23-3 - Exclusion of Certain Municipal Privilege License Taxes.

Section 40-23-4 - Exemptions.

Section 40-23-4.1 - Certain Drugs Exempt.

Section 40-23-4.2 - Food Stamp Purchases Exempt.

Section 40-23-4.3 - Exemption Form for Certain Agricultural Purposes.

Section 40-23-4.4 - Exemption Form for Equipment for Certain Commercial Fishing Vessels.

Section 40-23-5 - Certain Organizations and Vendors Exempt From Payment of State, County, and Municipal Sales and Use Taxes.

Section 40-23-6 - License Required to Engage in Business; One-Time Surety Bond.

Section 40-23-6.1 - Reasonable Cause for Suspension, Revocation, etc., of License.

Section 40-23-7 - Taxes Due Monthly; Filing of Reports; Estimated Payments Authorized; Election to File Quarterly, Semi-Annually, or Annually; Extension of Time for Making Return.

Section 40-23-8 - Cash Sales and Credit Collections to Be Reported.

Section 40-23-9 - Records to Be Kept.

Section 40-23-10 - Reports Under Oath.

Section 40-23-11 - Penalty for Failure to Make Reports or Keep Records.

Section 40-23-12 - Penalty for Willful Refusal to Make Reports or Permit Examination of Records.

Section 40-23-24 - Itinerant Vendors to File Bond.

Section 40-23-25 - Person Selling Out or Quitting Business to File Return; Part of Purchase Money to Be Withheld.

Section 40-23-26 - Tax to Be Added to Purchase Price; Refund Unlawful; Tax a Direct Tax on Retail Consumer.

Section 40-23-27 - Violator May Be Restrained From Continuing in Business.

Section 40-23-28 - Sales Tax an Additional Tax.

Section 40-23-30 - Administration and Enforcement of Division; Appointment, etc., of Agents, Etc.

Section 40-23-31 - Department to Make Rules and Regulations.

Section 40-23-34 - Proceeds of Tax to Be Deposited in Treasury.

Section 40-23-35 - Disposition of Revenues From Tax.

Section 40-23-36 - Discounts.

Section 40-23-37 - Agricultural Machinery and Equipment - Tax Imposed; Rate.

Section 40-23-38 - Agricultural Machinery and Equipment - Enforcement; Application of Administrative Provisions of This Division.

Section 40-23-39 - Refund of Sales Taxes Paid on Certain Property Purchased in State for Export to Foreign Country; Certain Passenger Vehicles and Trucks Exempt From Sales and Use Taxes.