Any person subject to this chapter who shall fail to make any report required of him 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 26A - Dog Race Track Pari-Mutuel Pool Tax.
Section 40-26A-1 - Definitions.
Section 40-26A-2 - Tax Levied; Amount.
Section 40-26A-3 - When Tax Due; Monthly Reports.
Section 40-26A-5 - Failure to Make Reports.
Section 40-26A-11 - Effect on Other Licenses and Taxes.
Section 40-26A-14 - Violators Restrained From Continuing in Business.
Section 40-26A-15 - Writ of Injunction Authorized.
Section 40-26A-16 - Enforcement; Rules and Regulations of Chapter.