Alabama § 40-26-9 - Willful Refusal to Make Reports or Permit Examination of Records.
Full text of Alabama Code of Alabama § 40-26-9 — Willful Refusal to Make Reports or Permit Examination of Records., with citation guidance and answers to common questions.
§ 40-26-9. Willful Refusal to Make Reports or Permit Examination of Records.
Any person, firm or corporation subject to the provisions of this chapter willfully refusing to make the reports herein required, or who shall refuse to permit the examination of his or its records by the Department of Revenue, or its duly authorized agents, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $50 nor more than $500 for each offense, and in addition may be imprisoned in the county jail for a period not to exceed six months. Each month of failure to make such report shall constitute a separate offense and each refusal of a written demand of the department to examine, inspect or audit such records shall constitute a separate offense.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-26-9
What does Code of Alabama § 40-26-9 cover?
Section 40-26-9 ("Willful Refusal to Make Reports or Permit Examination of Records.") 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 § 40-26-9?
A common citation format is "Code of Alabama § 40-26-9" (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 § 40-26-9 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.