The county sheriff shall collect and account for all taxes due upon convictions and all fines, forfeitures, and other sums of money, by whatever name designated, owing to the state or any county by virtue of any order, judgment, or decree of a court of record.
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 county collector or county sheriff resides of […]
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 the amount of the delinquency, […]
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%) on the amount then due.
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%) per annum, until it shall be paid and […]
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, fifteen (15) days’ notice being given to the […]
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.
