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 40-29-1 – Short Title.
Section 40-29-1 Short title. This chapter shall be known and may be cited as the “Tax Enforcement and Compliance Act” or “TECA.” (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §1.)
Section 40-29-2 – Applicability of Chapter; Purpose; Legislative Intent.
Section 40-29-2 Applicability of chapter; purpose; legislative intent. The provisions of this chapter shall apply to every public tax, license or fee, and/or any penalty or interest payable thereon, levied under the provisions of any existing or hereafter enacted law which is codified in this title or any other title and is collectible by the […]
Section 40-29-20 – Lien for Taxes – Generally.
Section 40-29-20 Lien for taxes – Generally. If any person liable to pay any tax, other than ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional amount, addition to tax, or assessable penalty together with any costs that may accrue in addition thereto) shall be a lien in […]