Alabama Code 40-29-111. Willful failure to collect or pay over tax
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Terms Used In Alabama Code 40-29-111
- Conviction: A judgement of guilt against a criminal defendant.
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than five years, or both.