Ala. Code § 45-35-140.09
With regard to the collection and administration of the fees levied by this article including, but not limited to, the application for and granting of exemptions, the Houston County Commission shall exercise such regulatory control and supervision over and may adopt rules and regulations as may be needed to meet the requirements of this article. Any volunteer fire department or association that fails to comply with this article or any rules and regulations adopted pursuant to this article, at the discretion of the Houston County Commission, may be deemed to have forfeited all or part of the funds generated by this article for such a period of time as may be set by the county commission. In addition, the county commission shall have the power and authority to adopt resolutions providing that if the fees, penalties, or charges, established by or incurred pursuant to this article, shall not be paid within 30 days after the same shall become due and payable, the county commission, at the expiration of such 30-day period, may proceed to recover the amount of any such delinquency with interest, costs, and attorney's fees in a civil action.
Ala. Code § 45-35-140.09 (1975)