Article

Crimes

Ala. Code § 40-29-110— Attempt to Evade or Defeat Tax.
Ala. Code § 40-29-111— Willful Failure to Collect or Pay Over Tax.
Ala. Code § 40-29-112— Willful Failure to File Return, Supply Information, or Pay Tax.
Ala. Code § 40-29-113— Fraudulent Statement or Failure to Make Statement to Employees.
Ala. Code § 40-29-114— Fraudulent Withholding Exemption Certificate or Failure to Supply Information.
Ala. Code § 40-29-115— Fraud and False Statements.
Ala. Code § 40-29-116— Fraudulent Returns, Statements, or Other Documents.
Ala. Code § 40-29-117— Failure to Obey Subpoena.
Ala. Code § 40-29-118— Attempts to Interfere with Administration of State Revenue Laws; Taxpayer Protection from Harassment.
Ala. Code § 40-29-119— Periods of Limitation on Criminal Prosecutions.
Ala. Code § 40-29-120— Commissioner’s Report.
Ala. Code § 40-29-121— Automated Sales Suppression Devices or Phantom-Ware.