If any distributor, storer, or retail dealer of gasoline or motor fuel, as herein defined, in such county shall fail to make the reports of any of them as required in this part or shall fail to comply with any regulation adopted for the collection of the tax by the county commission of such 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 upon conviction thereof shall pay a civil fine of not more than five hundred dollars ($500) for each offense.
Structure Code of Alabama
Section 45-36-243 - Definitions.
Section 45-36-243.01 - Excise Tax Authorized.
Section 45-36-243.02 - Statement of Sales and Withdrawals.
Section 45-36-243.03 - Recordkeeping.
Section 45-36-243.04 - Report of Business Address.
Section 45-36-243.05 - Violations.
Section 45-36-243.06 - Enforcement.
Section 45-36-243.07 - Delinquency in Payment of Tax.
Section 45-36-243.08 - Payment of Tax
Section 45-36-243.09 - Penalties.
Section 45-36-243.10 - Quarterly Reports.
Section 45-36-243.11 - Special Fund.