It shall be the duty of the license inspector to scrutinize the records and stubs kept in the office of the county license department and also to examine the license records of each city or town located in the county of which he or she has been appointed license inspector, and if it shall be reported to the license inspector or come to his or her knowledge that any person, persons, firms, or corporations have failed or refused to take out a license for a business or occupation for which a license is required by the state, or have failed or refused to take out a license for operating any motor vehicle or trailer for which license is required by law, the license inspector shall thereupon cite such delinquent to appear before the license inspector at the courthouse of the county in which the citation is issued and show cause why the license or privilege tax required by law has not been paid, and at the same time shall file with the director of the county license department of the county a copy of the citation showing service on the delinquent.
(1) If the license inspector shall discover any motor vehicle being operated without a proper or legal license, he or she shall cite the operator of the motor vehicle, and in filing a copy of the citation with the director of the county license department he or she shall show on the citation the particular motor vehicle operated without legal license, as well as the operator thereof.
(2) The director of the county license department shall in all cases, in addition to the other penalties required to be collected by him or her, collect the citation fee, if any, due the license inspector before issuing or authorizing the issuance of any license, and in case of a motor vehicle where a license is taken out in the name of a person not cited, the citation fee shall be collected if the citation filed shows the motor number of the vehicle. When any license is due the license inspector shall cause the delinquent to appear before the director of the county license department of the county and take out the same, but the director shall not have the authority to determine the liability of the delinquent for the license and shall in each case issue a license to the applicant upon the payment by him or her of the amount or amounts prescribed by Article 2, commencing with Section 40–12–40, Chapter 12, Title 40. If such delinquent shall fail or refuse to take out license, the license inspector shall institute or cause to be instituted, criminal proceedings against such delinquent before any court having jurisdiction of the offense. In case of emergency, the license inspector shall commence the criminal proceedings in the first place.
(3) All licenses levied by Article 2, commencing with Section 40–12–40, Chapter 12, Title 40, except as otherwise provided, shall be due and payable as of October 1 of each year and shall be delinquent November 1 thereafter. Where any license issuable by the director of the county license department shall be delinquent, the same shall be subject to a penalty of 15 percent of the amount of the license, which penalty shall be collected by the director of the county license department when the license is taken out, together with interest at six percent from the date of delinquency; provided, that the penalty for delinquency and payment of motor vehicle license shall in no case be less than one dollar fifty cents ($1.50).
(4) It shall be unlawful for the director of the county license department to fail to collect such penalties when issuing such license.
(5) The director of the county license department shall file report with the Comptroller and with the State Department of Revenue showing the amount of such penalties collected, from whom, and for what, the amounts paid to the county license department and the amounts remitted, provided, however, that all fees and penalties shall be paid into the general fund of the county treasury, except as otherwise provided by law.
(6) If a criminal prosecution shall be commenced either by affidavit or warrant, or information or indictment, there shall be paid 15 percent of the fine or penalty thereafter imposed in the case. All costs and penalties to be paid in money and to be deposited in the general fund of the county treasury.
(7) License inspectors are authorized to appoint deputies and the acts of such deputies shall be recognized as his or her acts and he or she shall be responsible for the same. The deputies shall receive such salary as shall be provided in the budget adopted by the governing body of Madison County, Alabama, for the operation of the office of the county license department. All citations to delinquents shall be served by any lawful officer or by the license inspector or his or her deputy who shall be allowed as a fee one dollar fifty cents ($1.50) for each citation served, to be taxed against the delinquent and which fee shall be remitted and paid as now provided by law, except that the citation fee heretofore paid to the license inspector shall be paid into the general fund of the county treasury. The license inspector or his or her deputies shall have the same power to arrest persons violating the revenue laws of the state as is now vested in the sheriff of the state and shall receive the same fees for such service, which fee shall also be paid into the general fund of the county treasury. The State Department of Revenue shall keep a record by counties in which, each month, shall be entered the number of licenses issued by the county license department for each and every business or occupation for which a state license tax is required, and the record may be compared each month with the number of licenses issued by cities and towns for the same business or occupation. The license inspector shall be required to report to the State Department of Revenue the reason for the failure to collect any license due the state which may be evidenced by the comparison of the report of the director of the county license department and the report made of licenses issued by cities or towns.
(8) It shall be the duty of the board of county commissioners or other governing body of the county to supply the license inspector with necessary citation blanks and other necessary forms, with necessary transportation, including, but not limited to automobiles, and to pay necessary expenses in connection with the operation of same.
Last modified: May 3, 2021