§ 40-29-110 Attempt to evade or defeat tax
§ 40-29-111 Willful failure to collect or pay over tax
§ 40-29-112 Willful failure to file return, supply information, or pay tax
§ 40-29-113 Fraudulent statement or failure to make statement to employees
§ 40-29-114 Fraudulent withholding exemption certificate or failure to supply information
§ 40-29-115 Fraud and false statements
§ 40-29-116 Fraudulent returns, statements, or other documents
§ 40-29-117 Failure to obey subpoena
§ 40-29-118 Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment
§ 40-29-119 Periods of limitation on criminal prosecutions
§ 40-29-120 Commissioner’s report
§ 40-29-121 Automated sales suppression devices or phantom-ware
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Alabama Code > Title 40 > Chapter 29 > Article 6 - Crimes

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • following: means next after. See Alabama Code 1-1-1
  • Fraud: Intentional deception resulting in injury to another.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • levy: as used in this chapter includes the power of distraint and seizure by any lawful means. See Alabama Code 40-29-23
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • Statute: A law passed by a legislature.
  • Testify: Answer questions in court.
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1