Alabama § 12-14-113 - Forfeiture of Fees and Costs; Audit.
Full text of Alabama Code of Alabama § 12-14-113 — Forfeiture of Fees and Costs; Audit., with citation guidance and answers to common questions.
§ 12-14-113. Forfeiture of Fees and Costs; Audit.
(a) Any municipal court that fails to submit the data required in this article within 60 days of the due date shall forfeit any fees and costs collected by the court that would otherwise remain with the municipal court or municipality until the data is submitted. Any forfeited fees and costs shall be transferred to the state Comptroller for distribution to the Administrative Office of Courts.
(b) Any municipal court that fails to submit the data required by this article within 60 days of the due date, at the request of the Speaker of the House of Representatives, the President Pro Tempore of the Senate, the Attorney General, or the Governor, shall be subject to a financial audit under generally accepted government auditing standards of municipal records related to revenue collected through fines and fees. The audit shall be performed by the Department of Examiners of Public Accounts or by an independent certified public accountant selected by the municipality.
(c) The chief examiner or the independent certified public accountant may recover any costs incurred for the audit by charging a reasonable fee to the municipality.
(d) The municipality may use revenue from fines and fees to pay the costs of compiling and reporting data under this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 12-14-113
What does Code of Alabama § 12-14-113 cover?
Section 12-14-113 ("Forfeiture of Fees and Costs; Audit.") 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 § 12-14-113?
A common citation format is "Code of Alabama § 12-14-113" (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 § 12-14-113 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.