If any distributor, storer, or retail dealer of gasoline in the county shall fail to make the reports or any of them as required in this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the governing body of the county, 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 misdemeanor, and upon conviction thereof shall be fined not less than fifty dollars ($50) nor more than three hundred dollars ($300) for each offense.
Structure Code of Alabama
Part 3 - Tax, Gasoline and Motor Fuels.
Section 45-25-242.40 - Definitions.
Section 45-25-242.41 - Levy of Tax.
Section 45-25-242.42 - Statement of Sales and Withdrawals.
Section 45-25-242.43 - Recordkeeping.
Section 45-25-242.44 - Report of Business Address.
Section 45-25-242.45 - Violations.
Section 45-25-244.46 - Enforcement.
Section 45-25-242.47 - Delinquency in Payment of Tax.
Section 45-25-242.48 - Payment of Tax Deemed a Credit Against Amount Due.
Section 45-25-242.49 - Penalties.
Section 45-25-242.50 - Quarterly Reports of Gasoline Shipments.
Section 45-25-242.51 - Special Fund.
Section 45-25-242.52 - County General Road Department Fund.