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

Official textalison.legislature.state.al.us

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.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §843.

Source: view the official text

In this chapter (40 sections)

40-12-1 · Change of Place of Business
40-12-2 · Issuance; Form of License; Levy of County Tax; Actions for…
40-12-3 · Collection and Distribution Where Both State and County…
40-12-4 · County License Tax for School Purposes - Authority to Levy
40-12-4.1 · County License Tax for School Purposes - Use of Proceeds…
40-12-5 · County License Tax for School Purposes - Collection and…
40-12-6 · County License Tax for School Purposes - Administration and…
40-12-7 · County License Tax for School Purposes - Disposition of Funds…
40-12-8 · False Affidavits or Certificates
40-12-9 · Penalty for Failure to Take Out License; Selling Throughout…
40-12-10 · License Inspectors Generally; When Taxes Due and Payable;…
40-12-11 · Bonds of License Inspectors
40-12-12 · License to Designate Place of Business
40-12-13 · Engaging in Several Businesses
40-12-14 · Two or More Licenses on Same Business
40-12-15 · License Deemed a Personal Privilege; Transferability
40-12-16 · Sworn Statements of Amount of Capital, Value of Goods,…
40-12-17 · Population of Municipality as Determining Tax
40-12-18 · Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid…
40-12-19 · Duty of Department of Finance to Prepare Forms of Licenses
40-12-20 · License and Stub Must Correspond
40-12-21 · Records to Be Kept by Probate Judge
40-12-22 · Disposition of Moneys by Probate Judge
40-12-23 · Applications for Refunds; Additional License
40-12-24 · Department of Revenue to Certify Refund; State Comptroller…
40-12-25 · License for Part of Year
40-12-26 · Due and Delinquent Date; Term of License
40-12-27 · Each Day’s Violation a Separate Offense
40-12-28 · Disposition of Proceeds of Funds from Licenses Pertaining to…
40-12-29 · Additional Penalty for Failure to Comply with Articles 8 and…
40-12-30 · Rulemaking Authority; Identifying Information Required from…
40-12-31 · Occupational Taxes Authorized
40-12-40 · Who Must Procure State and County Licenses
40-12-41 · Abstract Companies, Etc
40-12-42 · Acetylene Gas and Carbide Manufacturers
40-12-43 · Actuaries, Auditors, and Public Accountants
40-12-43.1 · Added Fee for Private Examining or Collecting Firms
40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
40-12-45 · Advertising
40-12-46 · Air-Conditioning Plants and Equipment

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