Code of Alabama
Chapter 11 - Rebates, Discounts, Drawbacks, Return Commissions, Gifts or Gratuities.
Section 8-11-4 - Taking Rebate, etc., by Officer, Agent, etc., of Railroad, Manufacturing or Mining Corporation.

Any officer, agent, or servant of any railroad, manufacturing, or mining corporation who is authorized or employed to buy any property or who may be empowered to contract for, let out, locate, superintend, or estimate for any work or construction for such corporation and who demands, asks for, bargains for, agrees to take, takes, or receives, directly or indirectly, from the seller of such property or the contractor or other person any rebate, discount, drawback, return commission, gift, or gratuity, must be punished on conviction as if he had stolen it.