§ 40-9A-6 — Failure to File; Filing of False or Incomplete Information; Enforcement of Reporting Requirements

Alabama § 40-9A-6

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 9A: Reporting of Tax Exempt Property by Lessee

Text

(a) If any lessee which is required to file the information required by Section 40-9A-2 fails to file either such information or a notification of inability as described in the first sentence of subsection (b) of Section 40-9A-2 within the time frames set forth in said subsection (b), or files false information, or files information that is so incomplete or inaccurate that the county tax assessor is unable to determine the information required by Section 40-9A-3 with reasonable accuracy, then such lessee shall be liable for a penalty equal in amount to $50 for each month or part of a month during which the act or omission subjecting the lessee to a penalty under this section occurs or continues.
(b) The Department of Revenue is authorized to enforce the reporting requirements of Section 40-9A-1 by injunctive relief in the courts of this state and shall be entitled to recover from the defendant in such action any court costs incurred and reasonable attorney’s fees.

Legislative History

(Acts 1992, No. 92-598, p. 1235, §6.)