Title 26, Taxation

(a) Whenever the county sheriff or county collector shall receive the amount due from any officer by voluntary payment or by the sale of goods and chattels, he or she shall give the officer duplicate receipts for it, stating therein:(1) The whole amount received;(2) How much for …

(a) The county clerk shall charge the county sheriff or county collector and county treasurer with all moneys that may come into their hands by virtue of any of the provisions of this subtitle. (b) (1) The money received for penalty and costs of advertising shall be first applied…

(a) Whenever the county court shall make a settlement with any officer, the substance thereof shall be entered of record so as to show separately:(1) The whole amount received by the officer;(2) The amount of commission allowed him or her;(3) How much remains due to the state and…

If the settlement of the county collectors or county sheriffs with the county clerks shows any other deficit than that authorized by the provisions of this chapter, it shall be the duty of the county court to immediately notify the prosecuting attorney for the county in which the…

Every officer required to make settlement who shall fail to settle his or her accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the county court to which he or she is accountable.

Every officer who shall fail to pay the amount due from him or her on settlement and who shall be returned by the county collector or county treasurer to the county court as a delinquent, so that the county collector or county treasurer shall be credited in their accounts with th…

(a) If any person chargeable shall neglect to render true accounts or settle as provided in this chapter, the county court shall adjust the accounts of the delinquent officer according to the best information that can be obtained and ascertain the balance due the county. (b) In t…

If a delinquent officer shall not pay the amount found due the county and produce the county treasurer's receipt therefor within ten (10) days after the balance is ascertained, the county clerk shall charge the delinquent, as a penalty for such failure, twenty-five percent (25%) …

Unless a delinquent officer shall appear upon the first day of the next succeeding session of the county court and show good cause for setting aside the settlement, the county court shall enter judgment for the amount due with the penalty added thereon, and fifty percent (50%) pe…

If good cause be shown for setting aside the settlement, the county court may reexamine, settle, and adjust it according to law and may remit any penalty that may have been imposed.

The amount or balance of every account settled and due to the county shall be a lien from the date of the settlement of the account on the real estate and personal property of the delinquent officer situated in the county wherein each delinquent lives.

When any balance shall be found against any county clerk, county sheriff, county collector, county coroner, constable, or other officer for moneys accruing to the county treasury and it shall not be paid within the time prescribed by law, it shall be lawful for the county court, …

(a) (1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement…

Before any settlement shall be reexamined, it shall be the duty of the county court to give the officer ten (10) days' notice of the time and place where the settlement will be adjusted.

Any county collector who shall fail to file with the county clerk a full and complete list of all delinquent personal taxes on the day required by law shall be guilty of a violation punishable by a fine of one hundred dollars ($100) or removal from office.

Any county clerk or other county officer designated pursuant to § 26-28-102(a) who fails to set up the settlement of the county collector setting forth the amount due the various funds on or before the fourth Monday of December of each year upon conviction is guilty of a violatio…

(a) All county collectors' settlements shall be made and filed with the county courts on or before the fourth Monday of December each year. (b) (1) It is the duty of the county courts to pass upon the settlements of the county collectors and to approve, reject, or restate them on…

(a) If the tax settlement shall be found to be correct, the county court shall order the tax settlement spread in full upon the records of the county court. (b) (1) The county clerk or other county officer designated pursuant to § 26-28-102(a) shall certify to the Auditor of Stat…

After the tax settlement made with the county collector by the county clerk or other county officer designated pursuant to § 26-28-102(a) has been examined and acted upon by the county court, as provided in § 26-39-402, the county collector shall make settlement with the county a…

All taxes collected and arising under any law of this state shall be distributed by the Auditor of State if in possession of state authority or if in possession of county authority by the county clerk or other county officer designated pursuant to § 26-28-102(a) to the several fu…

(a) Every county collector of the county revenue, having made settlement according to law of the county revenue received and collected by him or her, shall pay the amount found due from him or her into the county treasury, and the county treasurer shall give duplicate receipts th…

(1) If any county collector and others bound by law to pay money directly into the State Treasury shall fail to pay the amount so found due into the State Treasury and produce the Treasurer of State's receipt to the Auditor of State therefor within fifteen (15) days after the set…