Commissions shall not be allowed any collecting officer for collecting and paying over any public money, unless the officer makes settlement and payment as required by law.
Code 1858, § 668; Shan., § 961; Code 1932, § 1671; T.C.A. (orig. ed.), § 67-1424.
Cross-References. Interest and damages, §67-1-1610.
Penalty for failure to pay over taxes, §67-1-1616.
Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 52.