Section 40-1-7
Liability of agents for taxes.
When taxes are levied on the gross or net receipts of any person, company, corporation, or association doing business in this state by any agent, such agent shall be personally liable for such taxes, and the tax collector may collect the same from such agent by garnishment or by the seizure and sale of any personal property belonging to him, as if such taxes were assessed against him.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §887.)