If any tax collector or tax commissioner collects or attempts to collect any taxes before the tax receiver has completed and transmitted his digest to the commissioner, unless specially so ordered by the commissioner or allowed by special enactment, he shall forfeit to the state double the amount collected or attempted to be collected. Each forfeiture shall be collected by execution issued by the commissioner.
Section: Previous 48-5-128.1 48-5-129 48-5-130 48-5-131 48-5-132 48-5-133 48-5-134 48-5-135 48-5-136 48-5-137 48-5-137.1 48-5-138 48-5-139 48-5-140 48-5-141 NextLast modified: October 14, 2016