Public-domain · open source
OpenJurist

Ala. Code § 40-29-117

Failure to Obey Subpoena.

Known as the Tax Enforcement and Compliance Act

The act spans §§ 40-29-1 to 40-29-91 (42 sections).

(Acts 1983, 4th Ex

Any person who, being duly subpoenaed to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under subdivisions (7) and (8) of Section 40-2-11, or any other section in this title requiring the production of information, neglects or fails to appear without cause or to produce such books, accounts, records, memoranda, or other papers without cause, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than one year, or both.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.