Alabama Statutes

§ 45-31-242.02 — Violations

Alabama § 45-31-242.02
JurisdictionAlabama
Title 45Local Laws
Ch. 31Geneva County
Art. 24Taxation
Part 3Tax. Tobacco

This text of Alabama § 45-31-242.02 (Violations) 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 § 45-31-242.02 (2026).

Text

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Geneva 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 this section shall be guilty of a violation, and upon conviction 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 offe

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Legislative History

(Act 87-415, p. 611, §3.)

Nearby Sections

15
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Bluebook (online)
Alabama § 45-31-242.02, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-31-242.02.