Any individual required to supply information to his employer under Section 40-18-73 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 40-18-73 shall, in lieu of any other penalty provided by law, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 29 - Enforcement of Tax Laws.
Section 40-29-110 - Attempt to Evade or Defeat Tax.
Section 40-29-111 - Willful Failure to Collect or Pay Over Tax.
Section 40-29-112 - Willful Failure to File Return, Supply Information, or Pay Tax.
Section 40-29-113 - Fraudulent Statement or Failure to Make Statement to Employees.
Section 40-29-114 - Fraudulent Withholding Exemption Certificate or Failure to Supply Information.
Section 40-29-115 - Fraud and False Statements.
Section 40-29-116 - Fraudulent Returns, Statements, or Other Documents.
Section 40-29-117 - Failure to Obey Subpoena.
Section 40-29-119 - Periods of Limitation on Criminal Prosecutions.
Section 40-29-120 - Commissioner's Report.
Section 40-29-121 - Automated Sales Suppression Devices or Phantom-Ware.