Annual accounting reports, §48-5-154. Failure to account or default, §48-5-155. Release of surety from future liability, §48-5-156. Removal or suspension, §48-5-155. Final settlements, §48-5-150. Failure to make, §48-5-152. Issuance of executions against, §48-5-201. ACCOUNTS AND ACCOUNTING —Cont’d County tax commissioners —Cont’d Final settlements —Cont’d Period for, §48-5-153. Interest on unpaid taxes, §48-5-150. Record books, §48-5-138. Rendering account of official actions, §48-5-140. Homestead tax deferral for individuals 62 or older. Deposits of prepayments into special escrow account, §48-5-79. Restrictions on distributions from account, §48-5-79. Income taxes. Annual accounting periods, §48-7-33. Employers required to deduct and withhold taxes. Special accounting for employers failure, §48-7-109.1. Property taxes. Amnesty program, §48-16A-9. Homestead tax deferral for individuals 62 or older. Deposits of prepayments in special escrow account, §48-5-79. Sales and use taxes. Reporting cash and credit sales, §48-8-45. Tax amnesty program.