MONTGOMERY, Ala. (AP) -- State investigators have brought their second $1 million tax evasion case against an Alabama tobacco distributor.

The owners and operators of Northstar Wholesale in Birmingham, President Allaudin Merchant and Vice President Farhad Jiwani, have each been indicted on 44 counts of willful tobacco tax evasion and 77 counts of second-degree possession of a forged instrument. State Attorney General Luther Strange and state Revenue Commissioner Julie Magee says the men are accused of evading more than $1 million in state tobacco taxes between 2007 and 2010.

A manager at Northstar Wholesale says neither was available for comment Monday.

A tobacco distributor in nearby Pelham, Shamin Ahmed Khan, pleaded guilty to criminal possession of a forged instrument in November and was ordered to pay $1.7 million in taxes, interest and penalties.