Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Alabama
/
Title 40 - Revenue and Taxa...
/
Chapter 29 - Enforcement of...
/
Article 6 - Crimes.
Article 6 - Crimes.
Section 40-29-110 - Attempt to evade or defeat tax.
Section 40-29-111 - Willful failure to collect or pay over tax.
Section 40-29-112 - Willful failure to file return, supply information, or pay tax.
Section 40-29-113 - Fraudulent statement or failure to make statement to employees.
Section 40-29-114 - Fraudulent withholding exemption certificate or failure to supply information.
Section 40-29-115 - Fraud and false statements.
Section 40-29-116 - Fraudulent returns, statements, or other documents.
Section 40-29-117 - Failure to obey subpoena.
Section 40-29-118 - Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment.
Section 40-29-119 - Periods of limitation on criminal prosecutions.
Section 40-29-120 - Commissioner's report.
Section 40-29-121 - Automated sales suppression devices or phantom-ware.