Alabama Code 40-1-21. Access to books and records of revenue officers
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Terms Used In Alabama Code 40-1-21
- Conviction: A judgement of guilt against a criminal defendant.
- 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
Any revenue officer of the state who refuses to allow the Department of Revenue, or the agents or deputies thereof, full and free access to all books and records belonging to or pertaining to his office shall be guilty of a misdemeanor and, on conviction, shall be fined not less than $10 nor more than $500.