Section 40-29-72 – Rules for Application of Assessable Penalties; “Person” Defined.
Section 40-29-72 Rules for application of assessable penalties; “person” defined. (a) Penalty assessed as tax. The penalties and liabilities provided by this article shall be paid upon notice and demand by the commissioner or his delegate, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in […]
Section 40-29-73 – Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax.
Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax. (a) General rule. Any person required to collect, truthfully account for, and/or pay over any tax imposed by Sections 40-17-2, 40-17-220, 40-18-71, 40-21-82, 40-23-2, 40-23-61, 40-26-1 and any other local sales, use, and gross receipts taxes collected by the […]
Section 40-29-74 – Fraudulent Statement or Failure to Furnish Statement to Employee.
Section 40-29-74 Fraudulent statement or failure to furnish statement to employee. In addition to the criminal penalty provided by Section 40-29-114, any person required under this title to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the […]
Section 40-29-75 – False Information With Respect to Withholding.
Section 40-29-75 False information with respect to withholding. (a) Civil penalty. In addition to any criminal penalty provided by law, if: (1) Any individual makes a statement under Section 40-18-73 which results in a decrease in the amounts deducted and withheld under Section 40-18-71; and (2) As of the time such statement was made, there […]
Section 40-29-90 – Jeopardy Assessment – for Income Tax.
Section 40-29-90 Jeopardy assessment – For income tax. (a) Termination of taxable period. If the commissioner or his delegate finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings […]
Section 40-29-91 – Jeopardy Assessment – Other Taxes.
Section 40-29-91 Jeopardy assessment – Other taxes. (a) If the commissioner or his delegate finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect any tax imposed […]
Section 40-29-110 – Attempt to Evade or Defeat Tax.
Section 40-29-110 Attempt to evade or defeat tax. Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 […]
Section 40-29-111 – Willful Failure to Collect or Pay Over Tax.
Section 40-29-111 Willful failure to collect or pay over tax. Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of […]
Section 40-29-31 – Records of Sales to Be Kept.
Section 40-29-31 Records of sales to be kept. The commissioner or his delegate shall keep a record of all sales of real property sold under Section 40-29-26 and of redemptions of such property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the amount of […]
Section 40-29-112 – Willful Failure to File Return, Supply Information, or Pay Tax.
Section 40-29-112 Willful failure to file return, supply information, or pay tax. Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return (other than a return required under Section 40-18-82), keep any records, or supply any […]