Ala. Code § 45-2-244.010
This is the official text of Ala. Code § 45-2-244.010, part of Alabama’s Code — part of the compiled statutory law of Alabama, published by the state as "Code." Browse the sections below, each linked to its official government source.
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Section 45-2-244.010 Additional Penalty
Official statutory text
No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid into the general fund of the county.
Status: in_force · Read it on the official government site
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