Section 40-17-37 Penalty for failure to make reports or keep records. - Alabama Statutes

Section 40-17-37

Penalty for failure to make reports or keep records.

If any distributor, refiner, storer, or retail dealer in gasoline in this state, covered by the provisions of this article, shall fail to make the reports of any of them to the Department of Revenue as herein required, or shall fail to keep the records as herein required, such distributor, refiner, storer, or retail dealer shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $50 nor more than $300, for such offense. Each month of such failure shall constitute a separate offense.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §653.)