As Amended
SEC. 29-1-141. Interest on unpaid sums.
All due but unpaid and delinquent sums shall bear interest at the rate of one half of one per cent a month from the month in which due until paid, and a fractional month shall be considered a month. Any amount not reported and paid when due shall be increased by a penalty of ten per cent and interest on the principal, as in other cases of nonpayment.
SOURCES: Codes, 1942, Sec. 4078-09; Laws, 1950, ch. 560, Sec. 10.