If any distributor, retail dealer, or storer of gasoline or motor fuel fails to make the reports, fails to comply with any regulation adopted for the collection of the tax by the county commission within the time required for making the reports, or fails to pay the tax imposed within the time established for the payment, the distributor, retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof, shall be punished as provided by law.
Structure Code of Alabama
Section 45-44-242 - Applicability.
Section 45-44-242.01 - Definitions.
Section 45-44-242.02 - Levy of Tax; Exemption.
Section 45-44-242.03 - Statement of Sales and Withdrawals.
Section 45-44-242.04 - Recordkeeping.
Section 45-44-242.05 - Report of Business Address.
Section 45-44-242.06 - Violations.
Section 45-44-242.07 - Enforcement.
Section 45-44-242.08 - Delinquency in Payment of Tax.
Section 45-44-242.09 - Payment of Tax Deemed a Credit Against Amount Due.
Section 45-44-242.10 - Penalties.
Section 45-44-242.11 - Quarterly Reports.