Alabama § 40-29-111 - Willful Failure to Collect or Pay Over Tax.
Full text of Alabama Code of Alabama § 40-29-111 — Willful Failure to Collect or Pay Over Tax., with citation guidance and answers to common questions.
§ 40-29-111. Willful Failure to Collect or Pay Over Tax.
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than five years, or both.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-29-111
What does Code of Alabama § 40-29-111 cover?
Section 40-29-111 ("Willful Failure to Collect or Pay Over Tax.") 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 § 40-29-111?
A common citation format is "Code of Alabama § 40-29-111" (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 § 40-29-111 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.