In all suits against delinquent taxpayers under the provisions of Section 27-3-33 or Section 27-3-39 , the officer charged with the duty of collecting the tax shall be made a party; and if it shall appear that the failure of the taxpayer to properly pay his taxes was caused by any willful default or negligence of the officer charged with the duty of collecting the tax, judgment shall be rendered against such officer for the amount of twenty percent (20%) of the amount of tax involved in addition to the amount of the recovery against the delinquent taxpayer, which additional twenty percent (20%) shall be paid into the general fund of the state treasury. Codes, 1942, § 9213-09; Laws, 1962, ch. 588, § 9, eff. 1/1/1964. In all suits against delinquent taxpayers under the provisions of Section 27-3-33 or Section 27-3-39 , the officer charged with the duty of collecting the tax shall be made a party; and if it shall appear that the failure of the taxpayer to properly pay his taxes was caused by any willful default or negligence of the officer charged with the duty of collecting the tax, judgment shall be rendered against such officer for the amount of twenty percent (20%) of the amount of tax involved in addition to the amount of the recovery against the delinquent taxpayer, which additional twenty percent (20%) shall be paid into the general fund of the state treasury. Codes, 1942, § 9213-09; Laws, 1962, ch. 588, § 9, eff. 1/1/1964. In all suits against delinquent taxpayers under the provisions of Section 27-3-33 or Section 27-3-39 , the officer charged with the duty of collecting the tax shall be made a party; and if it shall appear that the failure of the taxpayer to properly pay his taxes was caused by any willful default or negligence of the officer charged with the duty of collecting the tax, judgment shall be rendered against such officer for the amount of twenty percent (20%) of the amount of tax involved in addition to the amount of the recovery against the delinquent taxpayer, which additional twenty percent (20%) shall be paid into the general fund of the state treasury. Codes, 1942, § 9213-09; Laws, 1962, ch. 588, § 9, eff. 1/1/1964. In all suits against delinquent taxpayers under the provisions of Section 27-3-33 or Section 27-3-39 , the officer charged with the duty of collecting the tax shall be made a party; and if it shall appear that the failure of the taxpayer to properly pay his taxes was caused by any willful default or negligence of the officer charged with the duty of collecting the tax, judgment shall be rendered against such officer for the amount of twenty percent (20%) of the amount of tax involved in addition to the amount of the recovery against the delinquent taxpayer, which additional twenty percent (20%) shall be paid into the general fund of the state treasury. Codes, 1942, § 9213-09; Laws, 1962, ch. 588, § 9, eff. 1/1/1964.
‹ Prev All Mississippi sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.