Failure to collect taxes, penalty.

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Effective - 28 Aug 1959

257.410. Failure to collect taxes, penalty. — Any collector of revenue or other person entrusted with the collection of taxes who refuses, fails or neglects to make prompt payment of the same or any part thereof collected under this chapter to the treasurer of the district upon his presentation of a proper demand, shall pay a penalty of ten percent on the amount of his delinquency; and such penalty shall become due and payable at once, and both he and his sureties shall be liable therefor on his official bonds.

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(L. 1959 S.B. 199 § 41)


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