§ 262-67. Penalty on delinquent taxes.  


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  • If any county collector refuses, fails or neglects to make prompt payment of the tax, or any part thereof, collected under this article to the aforesaid treasurer, then he shall pay a penalty of ten percent on the amount of his delinquency; such penalty shall at once become due and payable and both he and his sureties shall be liable therefor on his aforesaid bond. The said collector shall retain for his services one percent on the amount he collects on current taxes, and two percent of the amount he collects on delinquent taxes.

(Laws of Fla. ch. 9791 (1923), § 17)