(a) If any lessee which is required to file the information required by Section property from government required to file report; inability to file information; information needed in report” class=”unlinked-ref” datatype=”S” sessionyear=”2020″ statecd=”AL” title=”40″>40-9A-2 fails to file either such information or a notification of inability as described in the first sentence of subsection (b) of Section 40-9A-2 within the time frames set forth in said subsection (b), or files false information, or files information that is so incomplete or inaccurate that the county tax assessor is unable to determine the information required by Section 40-9A-3 with reasonable accuracy, then such lessee shall be liable for a penalty equal in amount to $50 for each month or part of a month during which the act or omission subjecting the lessee to a penalty under this section occurs or continues.
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Terms Used In Alabama Code 40-9A-6

  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • month: means a calendar month. 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
(b) The Department of Revenue is authorized to enforce the reporting requirements of Section 40-9A-1 by injunctive relief in the courts of this state and shall be entitled to recover from the defendant in such action any court costs incurred and reasonable attorney’s fees.
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