Section 22-30B-7 Penalty for false or fraudulent reports. - Alabama Statutes

Section 22-30B-7

Penalty for false or fraudulent reports.

Any operator covered by the provisions of this chapter who willfully renders a false or fraudulent report, shall be assessed by the Department of Revenue a penalty of 50 percent of the total amount of the fees due.

(Acts 1988, 1st Ex. Sess., No. 88-872, p. 392, §7.)