{"data":{"id":"us-al/ala.-code-40-12-18","jurisdiction":"us-al","citation":"Ala. Code § 40-12-18","heading":"Penalty on Agents of Persons, Firms, Etc., Who Have Not Paid Tax.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-18","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"b218a4c8506e63a727b929c96fe67623599e3e2cfc5013c03cd99a0902a3ff4d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-17","next":"us-al/ala.-code-40-12-19"},"notice":"GroundRules: Original legal text. Not legal advice."}