7-7-43 - Warrants not to be issued to state's debtors; notice for state tax claim; liability for disregard of notice.
§ 7-7-43. Warrants not to be issued to state's debtors; notice for state tax claim; liability for disregard of notice.
(1) The State Fiscal Officer, any chancery or city clerk, or the fiscal officer of any county or separate school district, institution of higher learning, state college, university or state community college, shall not issue any warrant upon any allowance made to, or claim in favor of, any person, his agent, or assignee who shall be indebted to the state, or against whom there shall be any balance appearing in favor of the state; but such officer shall allow such debtor a credit on his account for such allowance or claim.
(2) For state tax claims, the Tax Commissioner is required to furnish the appropriate fiscal officer with notice that state taxes have not been paid. This notice shall serve as a stop order upon any allowance made to, or claim in favor of, any person, his agent, or assignee who shall be indebted to the state, or any political subdivision thereof, or against whom there shall be any balance appearing in favor of the state or any political subdivision thereof. Disregard of the stop order notice shall create a personal liability against such fiscal officer for the full amount of state taxes due, plus interest and penalty.
Sources: Codes, 1942, § 3852-22; Laws, 1962, ch. 483, § 22; Laws, 1984, ch. 488, § 112; Laws, 1989, ch. 532, § 21; Laws, 1993, ch. 563, § 1, eff from and after July 1, 1993.