(a) Any person subject to this article who fails to make any report required of them by the department or who fails to keep any of the records required by this article shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense. Consumable vapor products shall be included in the informational report for tobacco products filed with the department pursuant to and subject to the penalties of Section 40-23-260. (b) Any taxpayer who violates this section may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by the Attorney General or by the counsel of the department until the person complies with this article.
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