Alabama § 40-25-84 Violations

Alabama Statutes

§ 40-25-84 — Violations

Alabama § 40-25-84

Title 40Revenue and Taxation

Ch. 25Tobacco and Vaping Tax

Art. 5Consumable Vapor Product Tax

This text of Alabama § 40-25-84 (Violations) 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 § 40-25-84 (2026).

Text

(a)Any person subject to this article who fails to make any report required of them by the department or who fails to keep any of the records required by this article shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense. Consumable vapor products shall be included in the informational report for tobacco products filed with the department pursuant to and subject to the penalties of Section 40-23-260.

(b)Any taxpayer who violates this section may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by the Attorney General or by the counsel of the department until the person complies with this article.

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(a) Any person subject to this article who fails to make any report required of them by the department or who fails to keep any of the records required by this article shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense. Consumable vapor products shall be included in the informational report for tobacco products filed with the department pursuant to and subject to the penalties of Section 40-23-260.
(b) Any taxpayer who violates this section may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by the Attorney General or by the counsel of the department until the person complies with this article.