Section 40-26A-5Failure to make reports.
Any person subject to this chapter who shall fail to make any report required of him by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense.
(Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §5.)