Alabama § 40-17-355 - Refusal to Permit Inspection.
Full text of Alabama Code of Alabama § 40-17-355 — Refusal to Permit Inspection., with citation guidance and answers to common questions.
§ 40-17-355. Refusal to Permit Inspection.
(a) A person who refuses to permit an inspection or audit authorized by this article is subject to a civil penalty of five thousand dollars ($5,000) in addition to any penalty imposed by other provisions of this article.
(b) A person who refuses, for the purpose of evading tax, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000) or imprisoned not more than three years, or both.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-17-355
What does Code of Alabama § 40-17-355 cover?
Section 40-17-355 ("Refusal to Permit Inspection.") 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 § 40-17-355?
A common citation format is "Code of Alabama § 40-17-355" (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 § 40-17-355 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.