It shall be unlawful for any dealer, storer, or distributor to fail or refuse to add to the sales price and collect from the purchaser the amount of the tax provided for by this part. Any person, firm, corporation, club, or association violating any of the provisions of this part, shall be guilty of a violation, and upon conviction shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days, or by both fine and imprisonment. Each act in violation shall constitute a separate offense.
Structure Code of Alabama
Section 45-21-242 - Short Title.
Section 45-21-242.01 - Authorization.
Section 45-21-242.02 - Addition of Tax to Purchase Price.
Section 45-21-242.03 - Violations.
Section 45-21-242.04 - Collection and Enforcement; Tobacco Stamps; Monthly Report.
Section 45-21-242.05 - Rules and Regulations.
Section 45-21-242.06 - Manner and Time of Payment.
Section 45-21-242.07 - Disposition of Funds.
Section 45-21-242.08 - Eligible Fire Departments and Rescue Squads - Defined.
Section 45-21-242.09 - Eligible Fire Departments and Rescue Squads - Use of Funds.
Section 45-21-242.10 - Eligible Fire Departments and Rescue Squads - Dissolution or Abandonment.
Section 45-21-242.11 - Eligible Fire Departments and Rescue Squads - Personnel; Liability.
Section 45-21-242.12 - Paralleling Privilege License Tax.
Section 45-21-242.13 - Definitions.
Section 45-21-242.14 - Payment of Taxes Herein Levied; Reports by Taxpayers.
Section 45-21-242.15 - Addition of Tax to Sales Price or Admission Fee.
Section 45-21-242.16 - Enforcement of Liens for License Taxes Due.
Section 45-21-242.17 - Applicability of State Statutes.
Section 45-21-242.18 - Charge for Collection; Disposition of Funds.