Section 40-1-17
Judgment on verdict in favor of state against officers.
Upon a verdict being rendered in favor of the state in any action brought by the state against any officer charged with the collection of any revenue for the state and his sureties, or either, for the recovery of any such revenue collected by him, a judgment must be rendered for the amount of such verdict and 20 percent thereon.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §896.)