Alabama Statutes
§ 40-12-18 — Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid Tax
Alabama § 40-12-18
This text of Alabama § 40-12-18 (Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid Tax) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-12-18 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §843.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-12-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-12-18.