Section 22-30B-6 Penalty for failure to submit monthly reports. If no fee as defined herein is due from any operator covered by the provisions of this chapter, the operator nevertheless shall be required to submit the monthly reports as required herein; failure to submit such monthly reports may result in the assessment of a penalty […]
Section 22-30B-7 Penalty for false or fraudulent reports. Any operator covered by the provisions of this chapter who willfully renders a false or fraudulent report, shall be assessed by the Department of Revenue a penalty of 50 percent of the total amount of the fees due. (Acts 1988, 1st Ex. Sess., No. 88-872, p. 392, […]
Section 22-30B-9 Lien. The fee, together with interest and penalties imposed by this chapter, shall be a lien upon the property of the operator which is subject to the provisions of this chapter, and the provisions of the revenue laws of the State of Alabama applying to liens shall apply fully to the fees herein […]
