Section 40-1-22
Penalty for officers who neglect duty.
Any officer on whom any duty is imposed by the revenue law who fails or neglects to perform such duty, if there is no other punishment provided for such failure or neglect, must, on conviction, be fined not less than $20 nor more than $1,000.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §901.)