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Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid Tax.

Ala. Code § 40-12-18
in effect
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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.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-12-18Fetched: 10/20/2026

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