Ala. Code § 40-18-50
Current with legislation from 2024 effective through July 1, 2024.
Any person or corporation, joint stock company or association liable to income tax under this chapter, which shall fail to make return as required by this chapter within the time allowed, shall be guilty of a misdemeanor and on conviction thereof shall be fined not less than $10, nor more than $1,000.
Ala. Code § 40-18-50 (1975)