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It is the duty of every official, agent or deputy charged with collecting, reporting and paying over state and county taxes, or other special revenues and privilege licenses, including fees, fines, forfeitures, costs, interests, or penalties, as now or may be later prescribed by the laws of this state, to keep a complete record of such collections on books and forms prescribed by the commissioner. These officials, agents or deputies shall report such collections, if it is state revenue, to the proper state officials, and if it is county revenue, to the county mayor, on forms prescribed and approved as provided in this section or shall later be prescribed by the laws of this state.
Each local collector, except the clerks of the several courts of the state, shall make a report each month to the commissioner, giving the name of each delinquent taxpayer in the collector's jurisdiction and the amount of taxes due from the taxpayer and the collector's reason for not having collected it. The clerks of the several courts of the state shall make a report each month to the commissioner, giving the name of each taxpayer, delinquent in the payment of the privilege tax on litigation, against whom an execution or distress warrant for such taxes has been issued, and which execution or distress warrant has been returned nulla bona, and giving the amount of such tax still owing.
Every report of local collectors to the commissioner shall be on a form prescribed by the commissioner and shall contain the information deemed necessary by the commissioner.
The collector shall make these reports within fifteen (15) days after the last day of each calendar month to the commissioner, if it is for state revenue, and to the county mayor, if it is for county revenue, and shall pay the amount shown to be due at the time of making the report.
If such reports are not filed as received and payments not made as specified in this section, there shall be, in addition to the penalties provided in chapter 1, part 8 of this title, a forfeiture of all commissions on the delinquent amount.