It shall be unlawful for any dealer, storer or distributor engaged in or continuing in Barbour County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating any of the provisions of this section 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 such fine and imprisonment. Each act in violation of this section shall constitute a separate offense.
Structure Code of Alabama
Section 45-3-244 - County Privilege, License, or Excise Tax - Established.
Section 45-3-244.01 - County Privilege, License, or Excise Tax - Purpose and Intent.
Section 45-3-244.03 - County Privilege, License, or Excise Tax - Tax Stamps.
Section 45-3-244.04 - Rules and Regulations.
Section 45-3-244.05 - Applicability of Department of Revenue Law, Rules or Regulations.
Section 45-3-244.06 - Disposition of Funds.
Section 45-3-244.07 - Construction and Application of Subpart.