Alabama § 45-3-244.02 - County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; Penalty.
Full text of Alabama Code of Alabama § 45-3-244.02 — County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; Penalty., with citation guidance and answers to common questions.
§ 45-3-244.02. County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; Penalty.
It shall be unlawful for any dealer, storer or distributor engaged in or continuing in Barbour County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating any of the provisions of this section shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days or by both such fine and imprisonment. Each act in violation of this section shall constitute a separate offense.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-3-244.02
What does Code of Alabama § 45-3-244.02 cover?
Section 45-3-244.02 ("County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; Penalty.") 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 § 45-3-244.02?
A common citation format is "Code of Alabama § 45-3-244.02" (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 § 45-3-244.02 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.