Alabama Statutes
§ 40-23-11 — Penalty for Failure to Make Reports or Keep Records
Alabama § 40-23-11
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 23Sales and Use Taxes
Art. 1Sales Tax
Div. 1General Provisions
This text of Alabama § 40-23-11 (Penalty for Failure to Make Reports or Keep Records) 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 § 40-23-11 (2026).
Text
Any person subject to the provisions of this division who shall fail to make the reports or any of them, as herein required, or who shall fail to keep the records as herein required, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $25 nor more than $500 for each offense. Each month of such failure shall constitute a separate offense.
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Legislative History
(Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §9.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-23-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-23-11.