67-1-1616 - Monthly penalty for failure to pay over taxes Forfeiture of office. - Tennessee Statutes

67-1-1616. Monthly penalty for failure to pay over taxes Forfeiture of office.

Where such trustee or other officer, whose duty it is to collect any taxes under the provisions of this part, part 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or § 67-1-107, § 67-5-301, § 67-5-302, § 67-5-306, § 67-5-507 or § 67-5-513, fails to account for any and all taxes that the trustee or officer has collected to the proper officer, in addition to the penalty  in § 67-1-1615, the trustee or officer shall be liable to a penalty of two percent (2%) per month on the taxes from the time the taxes should have been paid, which is in addition to the attorney's fees provided for in § 67-1-1619, none of which shall in any way be remitted after the matter is placed in the hands of the attorney; and the trustee or officer shall, in addition, forfeit the trustee's or officer's respective office.

[Acts 1907, ch. 602, § 71; Shan., § 928a1; mod. Code 1932, § 1635; Acts 1933, ch. 95, § 1; C. Supp. 1950, § 1635; T.C.A. (orig. ed.), § 67-1615.]