Section 45-2-244.010 - Additional penalty.

AL Code § 45-2-244.010 (2019) (N/A)
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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.