It shall be unlawful for any person, firm, or corporation, except as otherwise provided by law, to sell, purchase, transport, receive, or possess any of the articles taxed under the provisions of this article unless the same has been stamped in the manner required by this article, for the purpose of evading the payment of the taxes on such products. Any person, firm, or corporation violating the provisions of this section shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 to which a jail sentence of not less than 30 nor more than 60 days may be added.
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.