Code of Alabama
Article 1 - General Provisions.
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.

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Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 12 - Licenses.

Article 1 - General Provisions.

Section 40-12-1 - Change of Place of Business.

Section 40-12-2 - Issuance; Form of License; Levy of County Tax; Actions for Recovery of Tax.

Section 40-12-3 - Collection and Distribution Where Both State and County License Tax Levied.

Section 40-12-4 - County License Tax for School Purposes - Authority to Levy.

Section 40-12-4.1 - County License Tax for School Purposes - Use of Proceeds From Taxes Levied Under Section 40-12-4.

Section 40-12-5 - County License Tax for School Purposes - Collection and Enforcement.

Section 40-12-6 - County License Tax for School Purposes - Administration and Collection in Accordance With Sections 11-51-180 Through 11-51-185.

Section 40-12-7 - County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration.

Section 40-12-8 - False Affidavits or Certificates.

Section 40-12-9 - Penalty for Failure to Take Out License; Selling Throughout State Under One License.

Section 40-12-10 - License Inspectors Generally; When Taxes Due and Payable; Collection and Distribution of Penalties and Citation Fees on Delinquent Licenses.

Section 40-12-11 - Bonds of License Inspectors.

Section 40-12-12 - License to Designate Place of Business.

Section 40-12-13 - Engaging in Several Businesses.

Section 40-12-14 - Two or More Licenses on Same Business.

Section 40-12-15 - License Deemed a Personal Privilege; Transferability.

Section 40-12-16 - Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc.

Section 40-12-17 - Population of Municipality as Determining Tax.

Section 40-12-18 - Penalty on Agents of Persons, Firms, etc., Who Have Not Paid Tax.

Section 40-12-19 - Duty of Department of Finance to Prepare Forms of Licenses.

Section 40-12-20 - License and Stub Must Correspond.

Section 40-12-21 - Records to Be Kept by Probate Judge.

Section 40-12-22 - Disposition of Moneys by Probate Judge.

Section 40-12-23 - Applications for Refunds; Additional License.

Section 40-12-24 - Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant.

Section 40-12-25 - License for Part of Year.

Section 40-12-26 - Due and Delinquent Date; Term of License.

Section 40-12-27 - Each Day's Violation a Separate Offense.

Section 40-12-28 - Disposition of Proceeds of Funds From Licenses Pertaining to Timber or Timber Products.

Section 40-12-29 - Additional Penalty for Failure to Comply With Articles 8 and 9 of This Chapter.

Section 40-12-30 - Rulemaking Authority; Identifying Information Required From Applicants.

Section 40-12-31 - Occupational Taxes Authorized.