Any person subject to this chapter who shall fail to make any report required of them by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 25A - Tax on Gummed Cigarette Papers.
Section 40-25A-1 - Definitions.
Section 40-25A-2 - Tax Levied; Amount.
Section 40-25A-3 - License Required.
Section 40-25A-4 - Monthly Statement and Remittance of Tax.
Section 40-25A-6 - Penalty for Failure to Report or Keep Records.
Section 40-25A-12 - Effect on Other Licenses and Taxes.
Section 40-25A-15 - Restraint of Violators From Continuing in Business.
Section 40-25A-16 - Enforcement of Chapter; Promulgation of Rules and Regulations.
Section 40-25A-17 - Extensions for Making Returns Authorized.