7-11-18. Action against treasurer and sureties on failure to settle or pay over money.
If any county treasurer fails to make return or settlement or to pay over all money with which the treasurer may stand charged at the time and in the manner prescribed by law, the county auditor, on receiving instructions from the state auditor or from the county commissioners, shall institute a suit against either the treasurer or the surety, or both, in the circuit court of the county.
Source: SL 1868-9, ch 25, §99; PolC 1877, ch 28, §95; CL 1887, §1656; RPolC 1903, §2233; RC 1919, §6949; SDC 1939, §12.0802; SL 2016, ch 44, §19.
Structure South Dakota Codified Laws
Section 7-11-1 - Treasurer as collector of taxes--Office at county seat_Receipt of county money.
Section 7-11-2 - Premium on treasurer's bond.
Section 7-11-4 - Collection of taxes--Maintenance of delinquent taxpayer list.
Section 7-11-4.1 - Immunity from personal liability for bad checks--Conditions.
Section 7-11-4.2 - Bad check--Collection procedure--Removal as asset.
Section 7-11-5 - Accounting and payment of money into treasury.
Section 7-11-6 - Warrants of county auditor required for disbursements by treasurer.
Section 7-11-9 - Duplicate receipts for miscellaneous collections.
Section 7-11-12 - Accounting records maintained--Destruction.
Section 7-11-14 - Collection fees not deducted from taxes received.
Section 7-11-16 - Failure to collect or account for fees as theft.
Section 7-11-18 - Action against treasurer and sureties on failure to settle or pay over money.
Section 7-11-19 - Profiting from use of county funds as theft--Liability on official bond.