Section 14-121-425 - Collection of taxes generally - Extension on county tax books(a) The amount of the taxes provided for in this section shall be annually extended upon the tax books of the county and collected by the collector of the county along with the other taxes. For his services in making the collection, the collector shall receive a commission as is now or may hereafter be provided by law. The amount collected shall be, by the collector, paid over to the commissioners of the respective districts at or before the time that he is now required to make settlement with the county treasurer for general taxes. However, this section shall not apply to any district that collects its annual assessments or taxes by collector other than the collector of state and county taxes.(b) All districts shall collect their own assessments and taxes at their respective offices and issue receipts therefor, if those districts:(1) Maintain a permanent office open during business hours throughout the year;(2) Are in charge of full-time employees;(3) Have assessed benefits in excess of five million dollars ($5,000,000); and(4) Collect annual assessments of one hundred thousand dollars ($100,000) or more.(c) If any collector whose duty it is to collect drainage tax shall fail to collect the drainage tax, he shall be subject to a penalty of one hundred dollars ($100) for each instance in which he shall collect from an individual the other taxes and omit the drainage tax unless the drainage tax has been enjoined by a court of competent jurisdiction to be recovered in a suit brought by the commissioners to the use of the district. The county clerk shall be subject to a like penalty for each case in which he shall fail to enter the drainage tax on the tax books.(d) Where a majority of the drainage districts request in writing that the collector issue separate receipts for drainage taxes, he shall do so. A perforated receipt shall be deemed a separate receipt. However, this section shall not apply to any district that now collects or may hereafter collect its annual assessments or taxes by a collector other than the collector of state and county taxes.Acts 1909, No. 279, § 10, p. 829; C. & M. Dig., § 3618; Acts 1937, No. 350, §§ 1, 2; Pope's Dig., §§ 4468, 4469; Acts 1939, No. 50, §§ 1-2a; 1945, No. 180, §§ 1, 2; A.S.A. 1947, §§ 21-543 -- 21-545.