Alabama Statutes

§ 40-26A-5 — Failure to Make Reports

Alabama § 40-26A-5

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 26ADog Race Track Pari-Mutuel Pool Tax

This text of Alabama § 40-26A-5 (Failure to Make Reports) 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 § 40-26A-5 (2026).

Text

Any person subject to this chapter who shall fail to make any report required of him by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense.

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Legislative History

(Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §5.)

Nearby Sections

15

§ 40-1-1

§ 40-1-10

Duty of Salaried Officers as to Disposition of Fees Collected

§ 40-1-13

Defense of Actions Involving Revenue Laws

§ 40-1-14

Payment of Court Costs

§ 40-1-15

Execution Sufficient Warrant for Levy

§ 40-1-16

Copies of Books, Records, Papers, Etc., Admitted in Evidence

§ 40-1-17

Judgment on Verdict in Favor of State Against Officers

§ 40-1-18

Falsely Returning List of Taxpayer as Sworn To

§ 40-1-19

Bank Officer Failing to Make, Swear To, and Deliver Required Statements

§ 40-1-2

Lien for Taxes - Generally

§ 40-1-20

Taxing Authorities Acting as Attorney for Taxpayer

§ 40-1-21

Access to Books and Records of Revenue Officers

§ 40-1-22

Penalty for Officers Who Neglect Duty

§ 40-1-23

Liability of Officers for Conversion

§ 40-1-24

Duty of Sheriff in Selling Property Under Execution, Etc

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Bluebook (online)

Alabama § 40-26A-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-26A-5.