Checkout our iOS App for a better way to browser and research.
Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony.
It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense.
Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years.
“Tax collector,” as used in this section, includes and embraces all persons entrusted with the collection of the public revenue.