Section 26-58-106 - Permits to engage in business(a)(1) Any individual or firm desiring to engage in the business of severing natural resources or timber before entering the business shall make application to the Secretary of the Department of Finance and Administration for a license or permit.(2) In a form of application to be prescribed by the secretary, the applicant shall state under oath his or her name and address, the business in which he or she desires to engage, and the counties in which he or she will carry on the proposed severing.(b) The applicant shall be deemed by his or her application to have agreed: (1) To abide by the provisions of this subchapter;(2) To promptly pay when due the severance tax imposed by this subchapter; and(3) That the severance tax imposed by this subchapter shall constitute and remain a lien on each unit of production until the severance tax is paid to the secretary.(c) Upon the filing of the application, the secretary shall issue a permit for which no charge shall be made.(d) Whoever shall engage in the business of severing natural resources or timber without first having made application for and securing the license or permit to engage in the business shall be guilty of a violation and upon conviction shall be fined not less than fifty dollars ($50.00) nor more than five hundred dollars ($500).Amended by Act 2019, No. 910,§ 4233, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4232, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4231, eff. 7/1/2019.Acts 1947, No. 136, § 3; 1983, No. 254, § 3; A.S.A. 1947, § 84-2103; Acts 2005, No. 1994, § 178.