2019 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 5 - COLLECTION OF TAXES
CHAPTER 3.3 - Collection of Taxes
Section 2860.

2860.  

If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him.

(Added by Stats. 1949, Ch. 239.)

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