Section 40-5-2
Deputies.
The tax collecting official may appoint deputies. The deputies shall be responsible for any errors that they make. The bond for each deputy shall be not less than 50 percent of the tax collecting official’s bond. The expense of the bond shall be paid from the county general fund.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §190; Act 2021-515, §1.)