Alabama § 40-17-355 Refusal to Permit Inspection

Alabama Statutes

§ 40-17-355 — Refusal to Permit Inspection

Alabama·Title 40 Revenue and Taxation·Ch. 17 Gasoline and Other Motor Fuels; Lubricating Oils·Art. 12 Alabama Terminal Excise Tax Act

(a)A person who refuses to permit an inspection or audit authorized by this article is subject to a civil penalty of five thousand dollars ($5,000) in addition to any penalty imposed by other provisions of this article.

(b)A person who refuses, for the purpose of evading tax, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000) or imprisoned not more than three years, or both.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) A person who refuses to permit an inspection or audit authorized by this article is subject to a civil penalty of five thousand dollars ($5,000) in addition to any penalty imposed by other provisions of this article.
(b) A person who refuses, for the purpose of evading tax, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000) or imprisoned not more than three years, or both.

Alabama § 40-17-355 (Refusal to Permit Inspection) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.