Ala. Code § 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.