2010 Mississippi Code
TITLE 97 - CRIMES
Chapter 11 - Offenses Involving Public Officials.
97-11-45 - Tax collector and chancery clerk; failure to perform duty in respect to duplicate tax receipts.
§ 97-11-45. Tax collector and chancery clerk; failure to perform duty in respect to duplicate tax receipts.
Any tax collector who shall fail to fill up, in case of the payment of taxes to him, the duplicate tax receipt required by law to be filled up by him, or to preserve the book of duplicate receipts filled, or to submit such book or books to the board of supervisors when required, or to deliver such book or books to the clerk of the chancery court shall, upon conviction, be removed from office, and be fined not less than one thousand dollars, and be imprisoned in the county jail not less than six months; and any clerk who shall refuse to receive or receipt for such book or books when delivered or tendered to him, or to preserve the same as a record of his office, shall be fined not more than three hundred dollars, and imprisoned in the county jail not exceeding three months.
Sources: Codes, 1880, § 516; 1892, § 1236; 1906, § 1312; Hemingway's 1917, § 1045; 1930, § 1077; 1942, § 2310.
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