Section 45-48-247.02 Violations.

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Marshall County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. (1) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County Commission, on a monthly basis. On the first day of each month, all revenue shall be divided equally among qualified volunteer fire departments of Marshall County that presently include the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant, Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin, Tri-Community, Union Grove, and Wakefield; city fire departments of Marshall County that presently include the City Fire Departments of Albertville, Arab, Boaz, and Guntersville; and rescue squads of Marshall County that presently include Arab, Guntersville, and Union. (2) The Marshall County Association of Volunteer Firemen shall formu- late a plan by which new volunteer fire departments or rescue squads may be qualified to share in the revenue and can be eligible for funds upon qualifying and becoming recognized in the prescribed manner. The new city fire departments are automatically members and eligible to receive funding. (3) Should a volunteer fire department, city fire department, or rescue squad cease to exist, their share of the monies shall be divided equally among the remaining participants and the remaining participants shall equally share in absorbing services rendered by the defunct entity or entities.