Section 45-2-244.010 Additional penalty. - Alabama Statutes

Section 45-2-244.010

Additional penalty.

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.

(Act 80-613, p. 1044, §11.)