§ 156-111. Sheriff to make monthly settlements; penalty.
§ 156‑111. Sheriffto make monthly settlements; penalty.
The sheriff or tax collector shall be required to make settlements withthe treasurer on the first day of each month of all collections of drainageassessments for the preceding month, and to pay over to the treasurer the moneyso collected, for which the treasurer shall execute an appropriate receipt, tothe end that the treasurer may have funds in hand to meet the payments of theinterest and principal due upon the outstanding bonds as they mature. If anysheriff or tax collector shall fail to comply with the law for the collectionof drainage assessments, or in making payments thereof to the treasurer asprovided by law, he shall be guilty of a Class 1 misdemeanor and he shalllikewise be liable in a civil action for all damages which may accrue either tothe board of drainage commissioners or to the holder of the bonds, to either orboth of whom a right of action is given. (1911, c. 67, s. 12; 1917, c. 152, s. 9; C.S., s. 5367; 1963, c. 767,s. 4; 1993, c. 539, s. 1076; 1994, Ex. Sess., c. 24, s. 14(c).)