Code of Alabama - Title 40: Revenue and Taxation - Section 40-12-18 - Penalty on agents of persons, firms, etc., who have not paid tax

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.

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

Last modified: May 3, 2021