reglab/housing_qa huggingface dataset:
AL Code § 40-29-114 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-114 - Fraudulent Withholding Exemption Certificate or Failure to Supply Information.

Section 40-29-114Fraudulent withholding exemption certificate or failure to supply information. Any individual required to supply information to his employer under Section 40-18-73 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 40-18-73 shall, in lieu of any other penalty provided by law, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §33.)
AL Code § 40-29-115 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-115 - Fraud and False Statements.

Section 40-29-115Fraud and false statements. (a) Any person who: (1) DECLARATION UNDER PENALTIES OF PERJURY. Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or (2) AID or ASSISTANCE. Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the state revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or (3) FRAUDULENT BONDS, PERMITS, AND ENTRIES. Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of this title, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or (4) REMOVAL OR CONCEALMENT WITH INTENT TO DEFRAUD. Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by Section 40-29-23, with intent to evade or defeat the assessment or collection of any tax imposed by this title; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than three years, or both. (b) It shall be unlawful for anyone to falsify or misrepresent the correct residence address of the owner or the correct address of the business location, of an automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer with the intent to avoid municipal or county ad valorem, sales or use tax in any county or municipality in which the owner resides, or in which the business owner of such vehicle or trailer is subject to tax. Violation of this subsection shall be a Class C misdemeanor. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §34; Acts 1989, No. 89-691, p. 1358, §7.)
AL Code § 40-29-116 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-116 - Fraudulent Returns, Statements, or Other Documents.

Section 40-29-116Fraudulent returns, statements, or other documents. Any person who willfully delivers or discloses to the commissioner or his delegate any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than one year, or both. Any person required pursuant to this title to furnish any information to the commissioner or his delegate who willfully furnishes to the commissioner or his delegate any information known by him to the fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than one year, or both. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §35.)
AL Code § 40-29-117 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-117 - Failure to Obey Subpoena.

Section 40-29-117Failure to obey subpoena. Any person who, being duly subpoenaed to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under subdivisions (7) and (8) of Section 40-2-11, or any other section in this title requiring the production of information, neglects or fails to appear without cause or to produce such books, accounts, records, memoranda, or other papers without cause, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than one year, or both. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §36.)
AL Code § 40-29-118 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-118 - Attempts to Interfere With Administration of State Revenue Laws; Taxpayer Protection From Harassment.

Section 40-29-118Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment. (a) Corrupt or forcible interference. Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the State of Alabama acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than three years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000, or imprisoned not more than one year, or both. The term "threats of force," as used in this subsection, means threats of bodily harm to the officer or employee of the State of Alabama or to a member of his family. (b) Forcible rescue of seized property. Any person who forcibly rescues or causes to be rescued any property after it shall have been seized under this title, or shall attempt or endeavor so to do, shall, excepting in cases otherwise provided for, for every such offense, be fined not more than $500, or not more than double the value of the property so rescued, whichever is the greater, or be imprisoned not more than two years. (c) Intimidation or harassment of taxpayer; "threats of force" defined. Any employee of the state Department of Revenue acting in an official capacity under the provisions of this title who by unlawful force or threats of force endeavors to intimidate or harass a taxpayer, upon determination by a special board to be appointed by the state Personnel Department that the charge is valid, shall be subject to immediate dismissal, and upon such dismissal may be subject to such penalties as provided under this section. The term "threats of force" as used in this subsection means threats of bodily harm to the taxpayer or to a member of his family. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §37.)
AL Code § 40-29-119 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-119 - Periods of Limitation on Criminal Prosecutions.

Section 40-29-119Periods of limitation on criminal prosecutions. (a) No person shall be prosecuted, tried, or punished for any of the various offenses arising under the revenue laws unless the indictment is found or the prosecution instituted within three years next after the commission of the offense, except that the period of limitation shall be six years: (1) For offenses involving the defrauding or attempting to defraud the State of Alabama or any agency thereof, whether by conspiracy or not, and in any manner; (2) For the offense of willfully attempting in any manner to evade or defeat any tax or the payment thereof; (3) For the offense of willfully aiding or assisting in, or procuring, counseling, or advising, the preparation or presentation under, or in connection with any matter arising under, the statute revenue laws, of a false or fraudulent return, affidavit, claim or document (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document); (4) For the offense of willfully failing to pay any tax, or make any return at the time or times required by law or regulations; (5) For offenses described in Sections 40-29-115 and 40-29-116 (relating to false statements and fraudulent documents); (6) For the offense described in Section 40-29-118 (relating to intimidation of officers and employees of the State of Alabama); or (7) For the offense described in Section 40-29-121 (relating to the possession or use of an automated sales suppression device or phantom-ware). (b) The time during which the person committing any of the various offenses arising under the revenue laws is outside the State of Alabama or is a fugitive from justice within the meaning of the Code of Alabama, shall not be taken as any part of the time limited by law for the commencement of such proceedings. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §38; Act 2015-502, 1st Sp. Sess., §1.)
AL Code § 40-29-120 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-120 - Commissioner's Report.

Section 40-29-120Commissioner's report. The Commissioner of Revenue will file a report in one-year periods from January 1, 1984, for a period of five years that states the amount of additional tax money that was collected as the result of this chapter. This report shall be delivered to each legislator and each constitutional officer. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §39.)
AL Code § 40-29-130 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 7 - Identity Theft Related Refund Fraud|Section 40-29-130 - Reduction of Identity Theft Related Refund Fraud.

Section 40-29-130Reduction of identity theft related refund fraud. The Department of Revenue, with assistance and support from other state offices and agencies that participate in the income tax refund process, is authorized and instructed to pursue all reasonable options available to it in order to reduce identity theft related refund fraud. The department and other assisting state offices and agencies are authorized to incur all reasonable costs associated in combating refund fraud, to partner with other state, federal, and private sectors in various programs and projects designed to reduce or eliminate refund fraud, and to compensate or reimburse the partners in these programs for the reasonable costs incurred in carrying out these programs. (Act 2017-227, §1.)
AL Code § 41-1-1 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 1 - General Provisions.|Article 1 - In General.|Section 41-1-1 - Sovereignty and Jurisdiction of State; Territorial Waters; Legislative Findings.

Section 41-1-1Sovereignty and jurisdiction of state; territorial waters; legislative findings. (a) The sovereignty and jurisdiction of the state extend to all places within the boundaries of the state, but the extent of the jurisdiction over places that have been or may be ceded to the United States is qualified by the terms of the cession. (b) The limits and boundaries of the territorial waters of the State of Alabama for management and protection of marine resources shall consist of all territory included within the boundaries described in the Act of Congress of March 2, 1819, together with all territory ceded to the State of Alabama by later acts of Congress or by compacts or agreements with other states or the United States, extending seaward to a distance of three Marine Leagues. (c) The Legislature hereby finds, determines, and declares the following: (1) Significant inequitable disparities exist in the limits and boundaries of the territorial waters among the Gulf Coast States of Texas, Florida, Louisiana, Mississippi, and Alabama. (2) These inequities have resulted in economic and recreational losses to the State of Alabama, its political subdivisions, and its citizens. (3) It is the policy and purpose of the State of Alabama by this section to place itself on an equal footing with the other Gulf Coast States with regard to the limits and boundaries of the territorial waters of the State of Alabama for management and protection of marine resources. (4) This subsection shall be liberally construed to effect the policy and purposes hereof. (Code 1852, §18; Code 1867, §19; Code 1876, §15; Code 1886, §15; Code 1896, §3749; Code 1907, §2056; Code 1923, §2993; Code 1940, T. 55, §10; Act 2014-243, p. 774, §§1, 2.)
AL Code § 41-1-2 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 1 - General Provisions.|Article 1 - In General.|Section 41-1-2 - Maintenance and Defense of State Authority and Jurisdiction.

Section 41-1-2Maintenance and defense of state authority and jurisdiction. It is the duty of the Governor and of all the subordinate officers of the state to maintain and defend its authority and jurisdiction. (Code 1852, §19; Code 1867, §20; Code 1876, §16; Code 1886, §16; Code 1896, §3750; Code 1907, §2057; Code 1923, §2994; Code 1940, T. 55, §11.)
AL Code § 41-1-3 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 1 - General Provisions.|Article 1 - In General.|Section 41-1-3 - Compromise of Claims in Favor of State.

Section 41-1-3Compromise of claims in favor of state. The Governor, Attorney General and Auditor have authority to adjust, compromise and settle, on such terms as to them may seem just and reasonable, any doubtful claim of the state against any person or corporation, or any public officer, or his sureties, or because of the negligence or default in the safekeeping, collection or disbursement of the public moneys, funds or property by any officer having charge or custody of either. Such settlement or compromise being made, the Governor must file a statement thereof in the office of the Treasurer, showing the nature and character of the claim, the terms of the settlement or compromise and the reasons for the making thereof. (Code 1886, §§70, 71; Code 1896, §§3753, 3754; Code 1907, §§2441, 2442; Code 1923, §§5645, 5646; Code 1940, T. 55, §§12, 13.)
AL Code § 41-1-4 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 1 - General Provisions.|Article 1 - In General.|Section 41-1-4 - When Bonds of State Payable.

Section 41-1-4When bonds of state payable. Any bonds which may be issued by the Governor of Alabama for the purpose of renewing or funding the bonded debt of this state shall be made payable and subject to redemption at any time not exceeding 50 years from the date of issue of said bonds. (Code 1907, §82; Code 1923, §84; Code 1940, T. 55, §14.)
AL Code § 41-1-5 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 1 - General Provisions.|Article 1 - In General.|Section 41-1-5 - Nepotism in State Service Prohibited.

Section 41-1-5Nepotism in state service prohibited. (a) No officer or employee of the state or of any state department, board, bureau, committee, commission, institution, corporation, authority, or other agency of the state shall appoint, or enter a personal service contract with, any person related to him or her within the fourth degree of affinity or consanguinity to any job, position, or office of profit with the state or with any of its agencies.  (b) Any person within the fourth degree of affinity or consanguinity of the agency head or appointing authority, the appointing authority's designee, deputy director, assistant director, or associate director shall be ineligible to serve in any capacity with the state under authority of such an appointment, and any appointment so attempted shall be void. The provisions of this section shall not prohibit the continued employment of any person who is employed as a public employee as of August 1, 2013, nor shall it be construed to hinder, alter, or in any way affect normal promotional advancements under the state Merit System for the employee. (c) Any person within the fourth degree of affinity or consanguinity of a public employee shall not be the immediate supervisor for or in the chain of command of, or participate in the hiring, evaluation, reassignment, promotion, or discipline of, the public employee within any state department, board, bureau, committee, commission, institution, corporation, authority, or other agency of the state. (d) Whoever violates this section is guilty of a misdemeanor and shall be punished by a fine not to exceed five hundred dollars ($500) or by imprisonment not to exceed one year, or both. A willful violation of this section shall subject the public employee and the person or persons within the fourth degree of affinity or consanguinity of the public employee to disciplinary action, up to and including separation from state service. (e) This section shall not apply to any city or county board of education. (Acts 1963, No. 588, p. 1285; Act 2013-242, p. 588, §1; Act 2015-486, §1.)
AL Code § 41-1-6 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 1 - General Provisions.|Article 1 - In General.|Section 41-1-6 - Inventory of Nonconsumable Personal Property by Departments and Agencies.

Section 41-1-6Inventory of nonconsumable personal property by departments and agencies. After the department has gone on-line with the Department Property Accounting Control System and is using scanning technology for inventory purposes, the property manager of each department or agency of the state shall make a full and complete inventory at least once every 12 months of all nonconsumable personal property, except books, of the value of five hundred dollars ($500) or more acquired or used by the department or agency. (Acts 1973, No. 1283, p. 2196; Acts 1995, No. 95-147, p. 209, §1.)
AL Code § 41-1-7 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 1 - General Provisions.|Article 1 - In General.|Section 41-1-7 - Issuance of Securities in Fully Registered Form Without Coupons.

Section 41-1-7Issuance of securities in fully registered form without coupons. (a) The state, and each county, municipality, board of education, political subdivision, public instrumentality, public corporation or other public entity howsoever identified, which is authorized by law to issue bonds, warrants, notes, certificates of indebtedness or other securities howsoever identified is hereby further authorized to issue any such securities in fully registered form without coupons. (b) This law shall not repeal any existing law which authorizes the issuance of securities in any other form but no such existing law shall be construed to prohibit the issuance of securities in the form permitted by subsection (a) hereof or to require that securities be issued in any form other than that permitted hereby. (Acts 1983, 1st Ex. Sess., No. 83-74, p. 77.)
AL Code § 41-1-8 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 1 - General Provisions.|Article 1 - In General.|Section 41-1-8 - Issuance of Securities With Facsimile Signatures of Officers and Facsimile of Corporate Seal.

Section 41-1-8Issuance of securities with facsimile signatures of officers and facsimile of corporate seal. (a) In any instance where any bond, warrant, note, certificate of indebtedness or other security howsoever designated is authorized to be issued by the state, or by any county, municipality, board of education, political subdivision, public instrumentality, public corporation or other public entity howsoever identified and is required or permitted to be executed, attested, registered other than as to ownership or authenticated by one or more of its officers or other persons, a facsimile of the signature of any one or more of the officers or persons executing, attesting, registering or authenticating the same may be imprinted or reproduced on such security if such security is required to be authenticated by the manual signature of the duly designated registrar of such securities, or an authorized officer of such registrar. Any seal required or permitted to be affixed or impressed on such security may be imprinted or otherwise reproduced thereon in facsimile. (b) This law shall not repeal or supersede any other law which authorizes execution, attestation, registration or authentication of securities by facsimile signature or imprinting or other reproduction thereon of any seal, but shall be construed as cumulative authorization thereof. (Acts 1983, 1st Ex. Sess., No. 83-76, p. 81.)
AL Code § 41-1-9 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 1 - General Provisions.|Article 1 - In General.|Section 41-1-9 - Issuance of Interest Bearing Securities, Etc.

Section 41-1-9Issuance of interest bearing securities, etc. In any instance where any bond, warrant, note, certificate of indebtedness or other securities howsoever designated is authorized to be issued by the state, or by any county, municipality, board of education, political subdivision, public instrumentality, public corporation or other public entity howsoever identified; any such security may bear one or more rates of interest, or no interest, or interest may be payable through one or more payments which reflect compound interest computed at specified intervals on accrued but unpaid interest, or through a discount in the sales price for such security equivalent to compound interest on such security for all or part of the term thereof, or through any combination of the foregoing methods of providing for the payment of interest, and any such amounts shall be payable at such time or times as may be provided in the proceedings authorizing any such security, regardless of the requirements of any other provision of law authorizing the issuance of any such security. (Acts 1983, 4th Ex. Sess., No. 83-923, p. 205, §1.)
AL Code § 41-1-10 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 1 - General Provisions.|Article 1 - In General.|Section 41-1-10 - Section 41-1-9 Deemed Declarative of Existing Law.

Section 41-1-10Section 41-1-9 deemed declarative of existing law. The provisions of Section 41-1-9 shall be deemed declarative of existing law and shall not be construed in a manner adverse to the validity of, or the lawfulness of the interest payable with respect to, (i) any bonds, warrants, notes, certificates of indebtedness or other securities at any time issued by any issuer described in Section 41-1-9 hereof, or (ii) any debt at any time incurred by any private person, corporation or other legal entity. (Acts 1983, 4th Ex. Sess., No. 83-923, p. 205, §2.)