Any officer enumerated in § 8-22-101, who evades the letter or the spirit of Chapters 2 1 and 22 of this title by failing to charge or collect from the one liable therefor, every fee, commission, perquisite, emolument, or compensation that the county may be entitled to, and which, by the exercise of reasonable diligence could have been collected, or by failing to present the statement of receipts as herein directed, shall be held individually liable to the county for the amount that should have been collected, and the same shall be charged against the officer and be deducted from the officer's salary, or collected from the officer by law.
Structure 2021 Tennessee Code
Title 8 - Public Officers and Employees
Chapter 22 - Accounting for Fees
§ 8-22-101. Clerks and County Officers Made Salaried Officers
§ 8-22-102. Bond to Pay Over Fees
§ 8-22-103. Excess Fees Are Property of County
§ 8-22-104. Accounting for and Payment of Fees
§ 8-22-105. Liability for Failure to Collect or Account
§ 8-22-106. False Statements — Felony
§ 8-22-112. Report of Services Performed by Deputy Sheriffs
§ 8-22-113. Fees Earned by Deputy Sheriffs
§ 8-22-117. Tax Provisions Unaffected
§ 8-22-118. Fees of State Offices Accruing to State
§ 8-22-119. Salary as Full Compensation — Accounting for Fees