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Section 45-49-249-58 - Penalties — Alabama Law | CourtGPT
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  4. Title 45 - Local Laws/
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  6. Article 24 - Taxation/
  7. Part 10 - Tax, Tobacco/
  8. Division 3 - 2019 Tax/
  9. Section 45-49-249-58 - Penalties
Alabama Legal Code

Section 45-49-249-58 - Penalties

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50, shall on a first offense pay a civil penalty of not less than twenty-five dollars ($25) per item nor more than five hundred dollars ($500) per item. Penalty payments shall be made to the Mobile County Tobacco Tax Collector within 30 days of notice of the penalty and paid to the general fund of the county. For a second offense under this subpart, there shall be a civil penalty of not less than one hundred dollars ($100) per item, nor more than five hundred dollars ($500) per item. For a third offense, the Mobile County Commission shall recommend to the State Department of Revenue that the state business license be revoked for a period of one year.(Act 2019-150, §10.)