Michigan Compiled Laws
206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)
Section 211.117 - Failure to Record Payment; Penalty.

Sec. 117.
If any officer to whom any tax is paid shall fail to make proper entry and return of such payment, he shall be liable to any person injured, for the full amount of the injury, and if such failure is willful he shall be deemed guilty of a misdemeanor, and shall, on conviction thereof, be punished by imprisonment in the county jail not more than 6 months or by fine not more than 300 dollars.
History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3940 ;-- CL 1915, 4116 ;-- CL 1929, 3510 ;-- CL 1948, 211.117 Popular Name: Act 206

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 211 - Taxation of Real and Personal Property

Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)

206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)

Section 211.92 - List of Part-Paid and Homestead Lands; Contents, Time.

Section 211.95 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Section 211.96-211.99 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

Section 211.100 - Prosecuting Attorney; Duties.

Section 211.101-211.103 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

Section 211.104 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Section 211.105 - Organization of New County; Division of Local Tax Collecting Unit; Effect on Assessments; Credit.

Section 211.106 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Section 211.107 - Applicability of Interest, Penalty, and Fee Requirements to Cities and Villages; Prerequisite for Protest to Board of Review; Reference to Supervisor, Township Treasurer, and Board of Review; Composition of Board in Certain Cities;...

Section 211.107a - Authority of City to Increase Rate of Taxation; Referendum; Maximum; Reduction; Limitation.

Section 211.108 - Unpaid Tax Return; Ordinance; Description Rejected by County Treasurer; Judicial Sale; Condition.

Section 211.109 - Deputies; Authorized Acts; Responsibility.

Section 211.110 - Statement of Rejected Taxes.

Section 211.111 - Deputy Township Treasurer; Appointment; Consent; Oath; Powers and Duties; Liability; Compensation; Assisting Treasurer.

Section 211.112 - Collected Taxes Unaccounted; Power of Supervisor.

Section 211.113 - Waste; Removal of Property From Lands Bid to State Prohibited; Warrant for Seizure and Sale of Property; Agreement; Injunctive Relief.

Section 211.114 - Injunctions.

Section 211.115 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Section 211.116 - Assessment or Review Willfully Erroneous; Penalty.

Section 211.117 - Failure to Record Payment; Penalty.

Section 211.118 - Perjury.

Section 211.119 - Wilfully Neglecting or Refusing to Perform Duty; Intentional, Arbitrary, or Capricious Violations; Penalties.

Section 211.120 - Claim for Exemption; Prohibited Conduct; Violations; Penalties; Enforcement; Applicability of Penalty Provisions.

Section 211.121 - Publication of Tax Laws; Distribution; Service Claims Audit.

Section 211.122 - Forms and Record Books; State Treasurer to Prescribe.

Section 211.124 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Section 211.125 - Vested Rights.

Section 211.126 - Repeal; Saving Clause.