Title 48, Chapter 2, Section 81
( 48-2-81)
It shall be the duty of all sheriffs, deputies, and constables to
enforce the collection of all taxes that may be due the state under
any law. It shall be the duty of all tax collectors, tax
commissioners, sheriffs, and constables to make sure that all
persons violating any of the tax laws of this state are prosecuted
for all such violations. One-fourth of the fines imposed upon
persons convicted of violating any tax law of this state upon the
information of any citizen of this state shall be paid to the
informant by order of the court. |