As Amended
SEC. 27-3-37. Negligent or defaulting official to be made party to suit.
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 per cent of the amount of tax involved in addition to the amount of the recovery against the delinquent taxpayer, which additional twenty per cent shall be paid into the general fund of the state treasury.
SOURCES: Codes, 1942, Sec. 9213-09; Laws, 1962, ch. 588, Sec. 9, eff from and after January 1, 1964.