Alabama § 40-17-351 Civil Penalties

Alabama Statutes

§ 40-17-351 — Civil Penalties

Alabama § 40-17-351

Title 40Revenue and Taxation

Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils

Art. 12Alabama Terminal Excise Tax Act

This text of Alabama § 40-17-351 (Civil Penalties) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-17-351 (2026).

Text

(a)Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained a valid license shall be subject to the following civil penalties:

(1)Ten thousand dollars ($10,000) for the first violation.

(2)For each subsequent violation, the amount is to be multiplied by the sum of the current violation plus prior violations.

(b)Civil penalties prescribed under this section shall be assessed, collected, and paid in the same manner as the motor fuel tax.

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(a) Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained a valid license shall be subject to the following civil penalties:
(1) Ten thousand dollars ($10,000) for the first violation.
(2) For each subsequent violation, the amount is to be multiplied by the sum of the current violation plus prior violations.
(b) Civil penalties prescribed under this section shall be assessed, collected, and paid in the same manner as the motor fuel tax.