ALDOR can impose a criminal penalty and/or fine on any person that willfully fails to file returns and pay taxes under §40-29-112, Code of Ala. 1975. The person would be guilty of a misdemeanor and, upon conviction thereof, be fined no more than $25,000 ($100,000 in the case of a corporation), or imprisoned no more than one year, or both – together with the costs of prosecution.