Alabama Statutes

§ 40-26-8 — Failure to Make Reports and Keep Records

Alabama § 40-26-8
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 26Transient Occupancy Tax

This text of Alabama § 40-26-8 (Failure to Make Reports and 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 § 40-26-8 (2026).

Text

Any person, firm or corporation subject to the provisions of this chapter who fails to make the reports or any of them as herein required, or who fails 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 1955, No. 248, p. 586, §7.)

Nearby Sections

15
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Bluebook (online)
Alabama § 40-26-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-26-8.