Ala. Code § 40-12-18

Current through the 2024 Regular Session.

Section 40-12-18 - Penalty on agents of persons, firms, etc., who have not paid tax

Any person who acts as agent for any person, firm, or corporation liable for the payment of a license or privilege tax, without said license or privilege tax having been paid, shall on conviction be fined in a sum equal to the state and county license, and not more than $100 in addition thereto, and may also be sentenced to hard labor for the county for not more than six months.

Ala. Code § 40-12-18 (1975)

Acts 1935, No. 194, p. 256; Code 1940, T. 51, §843.