Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter17. GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS. |
Article3A. Liquefied Petroleum Gas Fuel Tax. |
§40-17-164. Penalty for failure to timely obtain decal; disposition of penalty.
Latest version.
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Any person who fails to obtain a current decal within 30 days of the date the decal is required as provided in this chapter, shall be liable for a penalty of 20 percent of the fee in addition to the fee. The penalty shall be paid at the same time and in the same manner as the flat fee; and such penalty shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury, to the credit of the Liquefied Petroleum Gas Board Fund.