Alabama § 45-37-243.06 - Records; Inspection.

§ 45-37-243.06. Records; Inspection.

(a) It shall be the duty of any person subject to the license tax imposed by this subpart to keep full and complete records of all purchases and of all other matters from which the correct amount of license tax to which such person is subject may be ascertained; and in the event that such person shall discontinue his or her business, he or she shall not destroy or dispose of such records until he or she shall have given the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties 30 days’ notice in writing of his or her intent to destroy or dispose of such records. The failure of such person to keep such records, or his or her destruction or disposition of such records without giving such notice, shall constitute a misdemeanor.

(b) Upon demand by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties or his or her authorized deputy, auditor, or representative, it shall be the duty of any such person subject to the license tax imposed by this subpart to furnish such demanding person, without delay, all such information as may be required for determination of the correct amount of license tax to which such person is subject and, to that end, it shall be the duty of such person to submit to such demanding person, for inspection and examination, during reasonable hours, at such person’s place of business within any county subject to this subpart, all books of accounts, invoices, papers, reports, memoranda containing entries showing the amount of purchases, and any other information from which the correct amount of license tax to which such person is subject may be determined and any person failing or refusing to submit such records for such inspection and examination upon such demand shall be guilty of a misdemeanor.

(c) If any person subject to this subpart does not have in such person’s control or possession, within any county subject to this subpart, true and intelligible books of account correctly showing the data and information necessary for determination of the correct amount of the license tax due, or if having in such person’s possession or under such person’s control such books, invoices, or memoranda, such person shall fail or refuse to submit and exhibit the same for inspection and examination as herein required then, in either event, it shall be the duty of the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to ascertain, from such information and data as he or she may reasonably obtain, the correct amount of license tax due from such person, and to assess the same against such person and to give such person notice of the assessment, and to demand of such person immediate payment of the amount of such license tax. If the amount of the license tax so ascertained and demanded is not paid within 10 days after receipt of notice of the assessment and demand for payment thereof, then, so long as the amount remains unpaid, it shall be unlawful, and shall constitute a misdemeanor, for the person to engage in business, and each day’s engagement in such business shall constitute a separate offense.