97-11-47 - Tax collector; failure to make settlement.
§ 97-11-47. Tax collector; failure to make settlement.
Any tax collector who shall wilfully fail or refuse for ten days after the time appointed by law for any monthly payment or final settlement, to make the same, shall be guilty of a misdemeanor, and, on conviction, he shall be removed from office and fined not exceeding one thousand dollars.
Sources: Codes, 1880, § 553; 1892, § 1237; 1906, § 1313; Hemingway's 1917, § 1046; 1930, § 1078; 1942, § 2311.