Arkansas Code § 14-90-901 - Penalty -- Damages

(a) (1) Any county tax collector who fails to make payment to the county treasurer within the time prescribed by §§ 14-90-904 and 14-90-907, or who fails to certify the delinquent list to the clerk of the chancery court within the time prescribed by §§ 14-90-905 and 14-90-908, shall be guilty of a misdemeanor and shall be fined in the sum of ten dollars ($10.00) for each offense.

(2) Each day intervening between the time fixed for making the payment or filing the delinquent list and the time the payment is made or the delinquent list is filed shall be considered a separate offense.

(b) The municipal improvement district may recover from the collector and his bondsmen all damages sustained by reason of his noncompliance with the provisions of this act.

Section: 14-90-902  14-90-903  14-90-904  14-90-905  14-90-906  14-90-907  14-90-908  14-90-909  14-90-910  14-90-911  14-90-912  14-90-913  14-90-914  14-90-915  Next

Last modified: November 15, 2016