Section 40-17-9 Failure to make reports or keep records.

Section 40-17-9

Failure to make reports or keep records.

Willful failure on the part of any distributor or supplier to make the reports to the Department of Revenue as required or failure to keep the records as required, shall constitute a Class B misdemeanor and upon conviction result in a fine of not less than $500.00 nor more than $1,000.00 for each offense. Each month of failure shall constitute a separate offense.

(Acts 1939, No. 590, p. 958, §8; Code 1940, T. 51, §665(8); Acts 1951, No. 902, p. 1539, §3; Acts 1995, No. 95-410, p. 881, §1.)