(a) An assessment for a dealer not possessing stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy assessment or collection, as provided in Section 40-29-91. The commissioner shall assess a tax based on personal knowledge or information available to the commissioner, mail to the taxpayer at the taxpayer’s last known address or serve in person, a written notice of the amount of tax; demand its immediate payment; and, if payment is not immediately made, collect the tax by any method prescribed in either Section 40-2-11 or Section 40-29-23, except that the commissioner need not await the expiration of the times specified in Section 40-29-23, nor shall he be required to obtain a circuit court order to levy upon any assets or other property to obtain immediate collection of the tax.
Attorney's Note
Under the Alabama Code, punishments for crimes depend on the classification. In the case of this section:
| Class | Prison | Fine |
|---|
| Violation | up to 30 days | up to $200 |
For details, see
Ala. Code § 13A-5-7Terms Used In Alabama Code 40-17A-12
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- circuit: means judicial circuit. See Alabama Code 1-1-1
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- property: includes both real and personal property. See Alabama Code 1-1-1
