Any individual required to supply information to his employer under Section 40-18-73 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 40-18-73 shall, in lieu of any other penalty provided by law, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.
Ala. Code § 40-29-114
Fraudulent Withholding Exemption Certificate or Failure to Supply Information.
Known as the Tax Enforcement and Compliance Act
The act spans §§ 40-29-1 to 40-29-91 (42 sections).
Applied in 2 court decisions — leading case Kawashima v. Holder (2012)
Most recently applied in Kawashima v. Holder (February 2012)
(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.