No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid into the general fund of the county.
Structure Code of Alabama
Section 45-27-247 - Applicability.
Section 45-27-247.01 - Definitions; Construction and Interpretation.
Section 45-27-247.02 - Levy of Tax.
Section 45-27-247.03 - Tobacco Stamps.
Section 45-27-247.04 - Use of Stamps; Records.
Section 45-27-247.05 - Supply of Stamps; Forms and Supplies.
Section 45-27-247.06 - Payment of License Tax; Commission.
Section 45-27-247.07 - Rules and Regulations; Funding.
Section 45-27-247.08 - Stamps Required for Sale of Cigarettes.
Section 45-27-247.09 - Violations.