Any person, firm or corporation subject to the provisions of this chapter willfully refusing to make the reports herein required, or who shall refuse to permit the examination of his or its 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 report 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.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 26 - Transient Occupancy Tax.
Section 40-26-1 - Tax Imposed; Exemptions; Definitions.
Section 40-26-2 - Certain Municipal Privilege License Taxes Excluded in Computation of Tax.
Section 40-26-4 - Cash and Credit Businesses.
Section 40-26-5 - Annual Return and Payment.
Section 40-26-7 - Verification of Reports.
Section 40-26-8 - Failure to Make Reports and Keep Records.
Section 40-26-9 - Willful Refusal to Make Reports or Permit Examination of Records.
Section 40-26-16 - Failure to Add Tax to Price of Service; Refund or Absorption of Tax Prohibited.
Section 40-26-17 - Violators Restrained From Continuing in Business.
Section 40-26-18 - Administration of Chapter.
Section 40-26-19 - Rules and Regulations.