Q What type of reprimand, if any, can a board of supervisors impose upon a tax collector based upon continuous lateness in submitting monthly ad valorem tax settlement reports?
A There is no statute authorizing the board of supervisors to “reprimand” the tax collector, but there are statutory remedies available where the tax collector fails to make monthly reports in the time required by statute. Section 27-29-11 gives the tax collector the duty to prepare and submit settlement reports on the first day of the month or within 20 days thereafter. Section 27-29-25 provides for suspension by the governor for failure to make the report, or to pay funds over into the state or county treasury. Section 97-11-47 provides for criminal penalties for any tax collector who shall willfully fail or refuse for 10 days after the time appointed by law to make any monthly payment or final settlement. (Attorney General’s Opinion to Hudson dated August 6, 2010)