(a) Corrupt or forcible interference. Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the State of Alabama acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than three years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000, or imprisoned not more than one year, or both. The term "threats of force," as used in this subsection, means threats of bodily harm to the officer or employee of the State of Alabama or to a member of his family.
(b) Forcible rescue of seized property. Any person who forcibly rescues or causes to be rescued any property after it shall have been seized under this title, or shall attempt or endeavor so to do, shall, excepting in cases otherwise provided for, for every such offense, be fined not more than $500, or not more than double the value of the property so rescued, whichever is the greater, or be imprisoned not more than two years.
(c) Intimidation or harassment of taxpayer; "threats of force" defined. Any employee of the state Department of Revenue acting in an official capacity under the provisions of this title who by unlawful force or threats of force endeavors to intimidate or harass a taxpayer, upon determination by a special board to be appointed by the state Personnel Department that the charge is valid, shall be subject to immediate dismissal, and upon such dismissal may be subject to such penalties as provided under this section. The term "threats of force" as used in this subsection means threats of bodily harm to the taxpayer or to a member of his family.
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.