35Duties.(a) It shall be the duty of every person engaging orcontinuing in any business for which a privilege or license tax is imposedhereby to keep and preserve suitable records of the gross proceeds of anybusiness and other books or accounts as may be necessary to determine theamount of tax for which he or she is liable hereunder. It shall be the duty of every person to keep and preserve for aperiod of three years, all invoices of gross proceeds, proceeding or accruing from the leasingor renting herein taxed and all books, invoices, and other records shallbe open for examination at any time by the county commission or its agent. Any person leasing, who in addition leasesfor releasing, shall keep his or her books so as to show separately the grossproceeds of leasing and the gross proceeds of leasing for releasing. Each occurrence of a failure to keeprecords or allow examination thereof shall constitute a separate offense. (b) Any person who shall fail to keep records as hereinrequired or who shall refuse to permit the examination thereof or who violatesany other provision hereof, upon conviction, shall be punished by a fine of notmore than five hundred dollars ds as hereinrequired or who shall refuse to permit the examination thereof or who violatesany other provision hereof, upon conviction, shall be punished by a fine of notmore than five hundred dollars ($500)for each violation of any provision of this section.(Act 2000–789, p. 1857, § 6.)
Alabama Legal Code