Any person who, being duly subpoenaed to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under subdivisions (7) and (8) of Section 40-2-11, or any other section in this title requiring the production of information, neglects or fails to appear without cause or to produce such books, accounts, records, memoranda, or other papers without cause, shall, upon conviction thereof, be fined not more than $1,000, 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.