If any distributor, storer, or retail dealer of gasoline or motor fuel in Lowndes County shall fail to make the reports or 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 Lowndes County Commission, 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 Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law.
Structure Code of Alabama
Section 45-43-244 - Definitions.
Section 45-43-244.01 - Levy of Tax.
Section 45-43-244.02 - Statement of Sales and Withdrawals.
Section 45-43-244.03 - Recordkeeping.
Section 45-43-244.04 - Report of Business Address.
Section 45-43-244.05 - Violations.
Section 45-43-244.06 - Enforcement.
Section 45-43-244.07 - Delinquency in Payment of Tax.
Section 45-43-244.08 - Payment of Tax Deemed a Credit Against Amount Due.
Section 45-43-244.09 - Penalties.