Alabama § 40-7-21 - Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes.
Full text of Alabama Code of Alabama § 40-7-21 — Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes., with citation guidance and answers to common questions.
§ 40-7-21. Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes.
(a) It shall be a Class C misdemeanor for any taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to fail, neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other assessing official, to fill out or have filled out the schedule or list herein provided for, or to fail to give the information herein provided for, or to fail, refuse, or neglect, to take and subscribe to the oath or affirmation required to such schedules or fail to return the same to the assessing official as prescribed by law.
(b) The county tax assessor, the county revenue commissioner, or other county assessing official, the Department of Revenue, their agents, and designated representatives, shall have authority to audit, examine, and inspect any and all records and property as needed to enforce the taxes imposed by this chapter.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-7-21
What does Code of Alabama § 40-7-21 cover?
Section 40-7-21 ("Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-7-21?
A common citation format is "Code of Alabama § 40-7-21" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-7-21 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.