For a violation of any of the provisions of subsection (a) of Code Section 48-5-161, the tax collector or tax commissioner so violating shall forfeit all or such part of his commissions as the grand jury of the county shall recommend. If the tax collector or tax commissioner fails to pay over the penalty imposed, it shall be enforced against the tax collector or tax commissioner and his sureties by the commissioner as provided by law for defaulting tax collectors, and a 20 percent penalty of the amount of the penalty set by the grand jury shall be added to such penalty.
Section: Previous 48-5-152 48-5-153 48-5-154 48-5-155 48-5-156 48-5-157 48-5-158 48-5-159 48-5-160 48-5-161 48-5-162 48-5-163 48-5-164 48-5-165 NextLast modified: October 14, 2016