Alabama § 40-29-114 Fraudulent Withholding Exemption Certificate or Failure to Supply Information

Alabama Statutes

§ 40-29-114 — Fraudulent Withholding Exemption Certificate or Failure to Supply Information

Alabama § 40-29-114

Title 40Revenue and Taxation

Ch. 29Enforcement of Tax Laws

Art. 6Crimes

This text of Alabama § 40-29-114 (Fraudulent Withholding Exemption Certificate or Failure to Supply Information) 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 § 40-29-114 (2026).

Text

Any individual required to supply information to his employer under Section 40-18-73 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 40-18-73 shall, in lieu of any other penalty provided by law, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.

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Any individual required to supply information to his employer under Section 40-18-73 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 40-18-73 shall, in lieu of any other penalty provided by law, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.