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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 29 - Enforcement of...
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Article 4 - Additions to Tax and Penalties.
Article 4 - Additions to Tax and Penalties.
Section 40-29-70 - Non-payable checks, money orders, or electronic funds.
Section 40-29-71 - Automatic refund.
Section 40-29-72 - Rules for application of assessable penalties; "person" defined.
Section 40-29-73 - Failure to collect and pay over tax, or attempt to evade or defeat tax.
Section 40-29-74 - Fraudulent statement or failure to furnish statement to employee.
Section 40-29-75 - False information with respect to withholding.