Any person subject to this chapter who shall fail to make any report required of them by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense.

(Acts 1980, No. 80-700, p. 1406, §6.)

Terms Used In Alabama Code 40-25A-6

  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month. See Alabama Code 30-3D-608
  • person: includes a corporation as well as a natural person. See Alabama Code 30-3D-608