Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter13. MINERALS SEVERANCE TAXES. |
Article2. 1977 Coal and Lignite Severance Tax. |
§40-13-35. Penalty for violation of provisions of article.
Latest version.
-
Any person who shall fail to comply with the provisions of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $500 nor more than $5,000 for each such offense.