It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Limestone 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 this section 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 such fine and imprisonment. Each act in violation of this section shall constitute a separate offense.
Structure Code of Alabama
Chapter 42 - Limestone County.
Section 45-42-242 - Levy of Tax.
Section 45-42-242.01 - Tax to Be Added to Sales Price of Tobacco Products.
Section 45-42-242.02 - Violations.
Section 45-42-242.03 - Tobacco Stamps.
Section 45-42-242.04 - Promulgation of Rules and Regulations.
Section 45-42-242.05 - Application of Laws, Rules, and Regulations.