Any person who willfully delivers or discloses to the commissioner or his delegate any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than one year, or both. Any person required pursuant to this title to furnish any information to the commissioner or his delegate who willfully furnishes to the commissioner or his delegate any information known by him to the fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), 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.