Whenever the tax collector shall make a report as provided, it shall be the duty of the clerk of the board of supervisors to examine the same and to carefully compare it with the duplicate tax receipts, the cash book, and all other books and records in the collector's office pertaining to the collection of taxes, and to certify whether the report be true and correct or not. If the report be found to be untrue, and it be not immediately corrected by the collector and the proper amount paid over, the same proceedings shall be taken as though no report or payment had been made.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 29 - Ad Valorem Taxes-General Provisions
§ 27-29-1. Collectors to have certain credits
§ 27-29-3. Allowance of credits not made until certain list produced
§ 27-29-5. Filing of lists of amendments to assessments
§ 27-29-7. Certification of correctness of lists
§ 27-29-9. Penalties for failure to make lists
§ 27-29-11. Tax collector's monthly report; taxes paid over
§ 27-29-13. Final report at end of fiscal year
§ 27-29-15. Tax collectors to make reports monthly of all levee taxes collected
§ 27-29-17. Notification to district attorney of default; commencement of suit
§ 27-29-19. Suits against tax collectors to have precedence
§ 27-29-21. Proceedings in behalf of county
§ 27-29-25. Failure of collector to report; suspension
§ 27-29-27. Clerk to examine the report
§ 27-29-29. Liability of assessor and collector