Alabama Statutes
§ 40-17-178 — Penalty for Failure to Make Reports or Keep Records
Alabama·Title 40 Revenue and Taxation·Ch. 17 Gasoline and Other Motor Fuels; Lubricating Oils·Art. 4 Oils, Greases or Substitutes
If any distributor, manufacturer, storer, or retail dealer in any oils, greases, or their substitutes in this state covered by the provisions of this article shall fail to make the reports, or any of them, to the Department of Revenue as herein required, or shall fail to keep the records required by this article, such distributor, manufacturer, storer, or retail dealer shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $50 nor more than $300 for each offense.
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Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §638.)
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