If any distributor, storer, or retail dealer of gasoline or motor fuel in Colbert County shall fail to make the reports or any of them as required in any provision of this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the Colbert County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law.
Structure Code of Alabama
Article 9 - Economic and Industrial Development and Tourism.
Part 1 - Economic Development.
Division 2 - Funding for the Shoals Economic Development Project.
Section 45-17-90.40 - Definitions.
Section 45-17-90.41 - Imposition of Tax.
Section 45-17-90.42 - Statement of Sales and Withdrawals.
Section 45-17-90.43 - Recordkeeping.
Section 45-17-90.44 - Report of Business Location and Postal Address; Change of Address.
Section 45-17-90.45 - Failure to Report.
Section 45-17-90.46 - Review of Records; Rules and Regulations; Recovery of Collection Costs.
Section 45-17-90.47 - Penalty for Delinquency.
Section 45-17-90.48 - Actual Payment Deemed a Credit Against Amount Due.
Section 45-17-90.49 - Violations.
Section 45-17-90.50 - Report of Gasoline or Motor Fuel Shipments.
Section 45-17-90.51 - Special Fund.
Section 45-17-90.52 - Disposition of Funds.