Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter29. ENFORCEMENT OF TAX LAWS. |
Article4. Additions to Tax and Penalties. |
§40-29-74. Fraudulent statement or failure to furnish statement to employee.
Latest version.
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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 time, and showing the information required shall for each such failure be subject to a penalty under this article of $50.