Alabama Statutes
§ 40-17-164 — Penalty for Failure to Timely Obtain Decal; Disposition of Penalty
Alabama·Title 40 Revenue and Taxation·Ch. 17 Gasoline and Other Motor Fuels; Lubricating Oils·Art. 3A Liquefied Petroleum Gas Fuel Tax
Any person who fails to obtain a current decal within 30 days of the date the decal is required as provided in this chapter, shall be liable for a penalty of 20 percent of the fee in addition to the fee. The penalty shall be paid at the same time and in the same manner as the flat fee; and such penalty shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury, to the credit of the Liquefied Petroleum Gas Board Fund.
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Alabama § 40-17-164 (Penalty for Failure to Timely Obtain Decal; Disposition of Penalty) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1980, No. 80-739, p. 1503, §5; Act 2014-145, p. 353, §1.)
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