Section 14-86-1203 - Penalty - Damages(a)(1) Any collector of taxes as designated in § 14-86-1205 who fails or refuses to make, certify, and file with the county tax collector the delinquent lists named in this section, within the time provided in this subchapter, is guilty of a violation and upon conviction shall be fined in the sum of ten dollars ($10.00).(2) Each day intervening between the expiration of the time allowed the collector for filing the list and the actual filing of the list constitutes a separate offense and is punishable as provided in this section.(b)(1)(A) The district may recover of and from the collector or his or her bondsmen, or both, any amount of damages the district may sustain by reason of the failure or refusal of the collector to comply with this subchapter.(B) However, in no event shall any such district recover an amount exceeding the total amount of the taxes so delinquent, together with its costs expended.(2) Any court of competent jurisdiction in the county shall have jurisdiction to fix the damages, if any, sustained by any district as set out in this section.Amended by Act 2023, No. 203,§ 17, eff. 8/1/2023.Acts 1925, No. 85, § 3; A.S.A. 1947, § 20-1137.