Alabama § 45-3-244.02 County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; Penalty

Alabama Statutes

§ 45-3-244.02 — County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; Penalty

Alabama § 45-3-244.02

JurisdictionAlabama

Title 45Local Laws

Ch. 3Barbour County

Art. 24Taxation

Part 5Tax, Tobacco

Subpart 11990 Tax

This text of Alabama § 45-3-244.02 (County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; 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 § 45-3-244.02 (2026).

Text

It shall be unlawful for any dealer, storer or distributor engaged in or continuing in Barbour County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating any of the provisions of this section shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days or by both such fine and imprisonment. Each act in violation of this section shall constitute a separate offense.

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It shall be unlawful for any dealer, storer or distributor engaged in or continuing in Barbour County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating any of the provisions of this section shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days or by both such fine and imprisonment. Each act in violation of this section shall constitute a separate offense.