Officers and Other Persons Receiving Public Moneys.

Ala. Code tit. 6, ch. 6, art. 16, div. 4

in effect

Ala. Code § 6-6-720 Entry of Summary Judgment in Favor of State Against Certain Defaulters or Sureties.

6-6-720. Entry of Summary Judgment in Favor of State Against Certain Defaulters or Sureties. Summary judgment must be entered in favor of the state against the defaulters named in this section and their sureties, or either, in any court of the county of their residence having jurisdiction, on 10 days’ notice, in the following cases: (1) Against any tax assessor for making up a false or fraudulent assessment, in each case, for not more than $500, and such tax assessor may also be imprisoned in the county jail for not exceeding three months; (2) Against any county treasurer or county depositaries, or any officer or agency of the county charged with the duty and custody of receiving and paying out county funds, for failing to pay over the excess of purchase money as provided in the revenue law to the former owner of any property sold for taxes, for not less than $200; (3) Against any judge of probate for failing to make out and forward abstracts, reports, or returns according to the requirements of the revenue law, for not more than $500; (4) Against any tax collector for knowingly collecting more taxes from a taxpayer than authorized by law or justified by the assessment, in each case, for not more than $500; and (5) Against any tax collector for not paying over surplus of sale of any property sold by him for the payment of taxes as required by law, for not more than $100. (Code 1876, §3392; Code 1886, §3132; Code 1896, §3800; Code 1907, §5936; Code 1923, §10263; Code 1940, T. 7, §618.)

Ala. Code § 6-6-721 Forfeiture of Half of Compensation by Tax Collector, Tax Assessor, or Probate Judge for Failure to Discharge Duties.

6-6-721. Forfeiture of Half of Compensation by Tax Collector, Tax Assessor, or Probate Judge for Failure to Discharge Duties. Any tax collector, tax assessor, or judge of probate who knowingly and willfully neglects to discharge any of his duties as required in the revenue law shall forfeit one half of his compensation under that law for the use of the county, which may be recovered on motion in the circuit court of the county on 10 days’ notice. It shall be the duty of the district attorney to make such motion, but any other person may make it. (Code 1876, §3394; Code 1886, §3133; Code 1896, §3801; Code 1907, §5937; Code 1923, §10264; Code 1940, T. 7, §619.)

Ala. Code § 6-6-722 Judgment Against County Treasurer, Etc., Failing to Pay Allowed Claim.

6-6-722. Judgment Against County Treasurer, Etc., Failing to Pay Allowed Claim. If any county treasurer or other custodian of county funds fails, on demand and without good excuse, to pay an allowed claim against the county when there are funds in the treasury to pay the same, judgment may be obtained against him and his sureties, or any or either of them, on five days’ notice, on motion in the circuit court of the county, in the name of the party to whom the claim is payable, his legal representatives or assigns for the amount of the claim, with interest from the time of the demand and 10 percent damages and costs. (Code 1852, §795; Code 1867, §930; Code 1876, §3395; Code 1886, §3134; Code 1896, §3802; Code 1907, §5938; Code 1923, §10265; Code 1940, T. 7, §620.)

Ala. Code § 6-6-723 Judgment for Failure to Pay Over Moneys Collected or Received for County.

6-6-723. Judgment for Failure to Pay Over Moneys Collected or Received for County. If any tax collector, judge of probate, sheriff, clerk, or other officer or person fails to pay to the county treasurer or other custodian of county funds, within the time prescribed by law or, in case no time is fixed by law, on the demand of such treasurer or other custodian of county funds, any money he has collected or received for the county, judgment may be recovered against such person or such officer and his sureties, or any or either of them, on 10 days’ notice, on motion of such treasurer or other custodian of county funds, in the circuit court in the name of the county, for the amount so collected or received, with interest from the time fixed for the payment or from the demand when no time is fixed and 10 percent damages and costs. (Code 1852, §785; Code 1867, §920; Code 1876, §3396; Code 1886, §3135; Code 1896, §3803; Code 1907, §5939; Code 1923, §10266; Code 1940, T. 7, §621.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026