Alabama Statutes
§ 40-29-111 — Willful Failure to Collect or Pay Over Tax
Alabama § 40-29-111
This text of Alabama § 40-29-111 (Willful Failure to Collect or Pay Over 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 § 40-29-111 (2026).
Text
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, 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, §30.)
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 § 40-29-111, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-29-111.