Alabama Statutes
§ 45-2-244.010 — Additional Penalty
Alabama § 45-2-244.010
JurisdictionAlabama
Title 45Local Laws
Ch. 2Baldwin County
Art. 24Taxation
Part 5Tax, Sales and Use
Subpart 1Cigarettes
This text of Alabama § 45-2-244.010 (Additional Penalty) 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 § 45-2-244.010 (2026).
Text
No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid into the general fund of the county.
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Legislative History
(Act 80-613, p. 1044, §11.)
Nearby Sections
15
§ 45-1-10
Disclaimer,§ 45-1-100.01
Superintendent of Education§ 45-1-100.02
Insuring School Buildings and Property§ 45-1-110
Compensation of Poll Workers§ 45-1-120
Reserved§ 45-1-130
Duties of County Engineer§ 45-1-140
Reserved§ 45-1-150
Reserved§ 45-1-160
Reserved§ 45-1-180
Reserved§ 45-1-190
Reserved§ 45-1-20
Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-2-244.010, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-2-244.010.