Alabama Statutes

§ 40-29-110 — Attempt to Evade or Defeat Tax

Alabama § 40-29-110
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 29Enforcement of Tax Laws
Art. 6Crimes

This text of Alabama § 40-29-110 (Attempt to Evade or Defeat Tax) 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 § 40-29-110 (2026).

Text

Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than five years, or both.

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Legislative History

(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §29.)

Nearby Sections

15
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Bluebook (online)
Alabama § 40-29-110, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-29-110.