Section 40-2-10

Agents and employees constituted peace officers; arrest fee.

(a) Agents or employees of the Department of Revenue designated in writing by the Commissioner of Revenue shall be and are hereby constituted peace officers of the State of Alabama with full and unlimited police power and jurisdiction to enforce the provisions of the revenue laws of this state as they relate and only as they relate to the administration and enforcement of licensing and registration of motor vehicles, gasoline tax and tax on motor fuels or any substitute therefor and tobacco tax, and they may exercise such power in any county of the State of Alabama.

(b) In all cases where arrests are made by agents or employees designated peace officers by the Commissioner of Revenue, an arrest fee of $5 for an arrest resulting in a conviction shall be collected by the proper authorities and promptly turned over to the Commissioner of Revenue, who shall cover the same into the State Treasury to the credit of the General Fund.

(Acts 1967, No. 393, p. 980.)