(a) Penalty assessed as tax. The penalties and liabilities provided by this article shall be paid upon notice and demand by the commissioner or his delegate, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this title to "tax" imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this article.
(b) "Person" defined. The term "person," as used in this article, includes an officer of a corporation, or a member of a partnership, who as such officer, or member is under a duty to perform the act in respect of which the violation occurs.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 29 - Enforcement of Tax Laws.
Article 4 - Additions to Tax and Penalties.
Section 40-29-70 - Non-Payable Checks, Money Orders, or Electronic Funds.
Section 40-29-71 - Automatic Refund.
Section 40-29-72 - Rules for Application of Assessable Penalties; "Person" Defined.
Section 40-29-73 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax.
Section 40-29-74 - Fraudulent Statement or Failure to Furnish Statement to Employee.
Section 40-29-75 - False Information With Respect to Withholding.