It shall be provided by regulations of the Department of Revenue the methods of breaking packages, forms and kinds of containers and methods of affixing stamps that shall be employed by persons, firms or corporations subject to the tax imposed by this article which will make possible the enforcement of payment by inspection and any person, firm or corporation subject to this tax, engaging in or permitting such practices as are prohibited by regulations of the Department of Revenue or in any other practice which makes it difficult to enforce the provisions of this article by inspection, or if any person, firm, or corporation, agent or officer thereof, who shall upon demand of the Department of Revenue, any officer or agent of the Department of Revenue, refuses to allow full inspection of the premises or any part thereof, or who shall hinder or in anywise delay or prevent such inspection when demand is made therefor, or in any way interferes with any agent of the Department of Revenue in the performance of his duties in enforcing this article, confiscation of tobaccos deemed by agent of the Department of Revenue to be contraband is hereby declared to be one of the duties of an agent of the Department of Revenue, shall be deemed to be guilty of a misdemeanor and shall, upon conviction, be fined not less than $100 nor more than $200 for each offense, or imprisonment in the county jail for a period not exceeding 90 days, or both, in the discretion of the court.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-25-1 - Definitions.
Section 40-25-2 - Who Is Liable for Tax; Amount; Local Tax or Fee.
Section 40-25-2.1 - Tax on Cigar Wrappers.
Section 40-25-3 - Design, Name, etc., of Stamps.
Section 40-25-4 - Method and Time of Affixing Stamps.
Section 40-25-4.1 - Wholesalers and Distributors to Affix Stamps.
Section 40-25-5 - Discounts Allowed for Handling Stamps; Consignment of Stamps.
Section 40-25-6 - Fraud in Use or Reuse of Stamps; Counterfeit Stamps.
Section 40-25-7 - Drop Shipments.
Section 40-25-8 - Commodities Subject to Confiscation.
Section 40-25-9 - Procedure When Goods Are Confiscated.
Section 40-25-11 - Statements of Common Carriers, Contract Carriers, Buses, Etc.
Section 40-25-12 - Enforcement by Inspection; Penalties for Interfering With Inspection.
Section 40-25-14 - Filing of Monthly Report and Customs Certificates.
Section 40-25-15 - Nontaxable Sales.
Section 40-25-17 - Sales by Wholesale Dealer.
Section 40-25-18 - Evasion of Stamp Tax.
Section 40-25-19 - Transporting and Distributing Tobacco Products.
Section 40-25-20 - Reusing or Refilling Boxes, Packages and Containers.
Section 40-25-22 - Effect of Federal Legislation.
Section 40-25-23 - Disposition of Funds.
Section 40-25-24 - Sale, Purchase, Receipt, etc., of Goods Not Stamped; Penalty.
Section 40-25-25 - Presumption Arising From Possession of Unstamped Tobacco Products.
Section 40-25-26 - Administration and Enforcement of Article; Examination of Books, Records, Etc.
Section 40-25-27 - Supplies Provided to Department; Expenses Deducted From Collected Taxes.