If any distributor, storer, or retail dealer of gasoline or motor fuel in Baldwin 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 Baldwin 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
Division 2 - Gasoline and Motor Fuel.
Section 45-2-244.030 - Definitions.
Section 45-2-244.031 - Levy of Tax.
Section 45-2-244.032 - Statement of Sales and Withdrawals; Other Information Required.
Section 45-2-244.033 - Recordkeeping.
Section 45-2-244.034 - Report to Commission.
Section 45-2-244.035 - Failure to Report.
Section 45-2-244.036 - Enforcement of Subpart.
Section 45-2-244.037 - Delinquency.
Section 45-2-244.038 - Payment Deemed a Credit Against Amount Due.
Section 45-2-244.039 - Violations.
Section 45-2-244.040 - Reports of Gasoline or Motor Fuel Shipments.
Section 45-2-244.041 - Special Fund.
Section 45-2-244.042 - Expenditures From Special Fund.