Alabama § 40-13-61 - Violations; Penalties.
Full text of Alabama Code of Alabama § 40-13-61 — Violations; Penalties., with citation guidance and answers to common questions.
§ 40-13-61. Violations; Penalties.
(a) Any person required by this article to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner or the computation, assessment, or collection of the tax imposed by this article, who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by law or regulation, in addition to other penalties provided by law, shall be guilty of a Class C misdemeanor and, upon conviction, shall be punished as provided by law. Each required procedure and each required record shall constitute a separate offense.
(b) Any person who willfully or fraudulently makes and signs a return, not believing the return to be true and correct as to every material fact, shall be guilty of a Class C felony, and upon conviction, shall be punished as provided by law. Each return shall constitute a separate offense. Additionally, any person who willfully or fraudulently makes and signs a return shall be subject to the penalties prescribed for perjury under the laws of the state.
(c) If noncompliance with any provision of this article is due to any intent to evade payment, the person liable for the payment may be restrained and enjoined from severing severed material from any production unit from which severed material may be severed and sold and upon which the tax is due.
(d) Proceedings to enforce this article shall be instituted in the name of the state by the Attorney General upon the request of the commissioner.
(e) The assessment and collection of any tax imposed hereunder shall be governed by the Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act, as amended.
(f) For purposes of this section, in addition to its ordinary legal meaning and its defined meaning under this article, “person” includes an officer or employee of a corporation or a partner, member or employee of a partnership or limited liability entity that is under a duty to perform the act in respect to which the violation occurs.
Frequently Asked Questions About Alabama § 40-13-61
What does Code of Alabama § 40-13-61 cover?
Section 40-13-61 ("Violations; Penalties.") 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 § 40-13-61?
A common citation format is "Code of Alabama § 40-13-61" (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 § 40-13-61 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.