Any person failing to pay the tax levied under the provisions of this article shall be guilty of a Class C misdemeanor and upon conviction thereof, be punished as prescribed by law for such offense.
Ala. Code § 40-23-110
Penalty for Failure to Pay Tax.
(Acts 1981, No. 81-665, p. 1086, §11.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.