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

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Licenses.
  5. General Provisions.
  6. Penalty on Agents of Persons, Firms, etc., Who Have Not Paid Tax.

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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.)


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