Section 48-5-200 - Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state

The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner:(1) Receives commissions which he is not entitled to receive or retain;(2) Becomes possessed in any other manner of any money belonging to the state; or(3) Incurs any liability to the state.