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.
Ala. Code § 40-29-111
Willful Failure to Collect or Pay Over Tax.
Known as the Tax Enforcement and Compliance Act
The act spans §§ 40-29-1 to 40-29-91 (42 sections).
(Acts 1983, 4th Ex
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.