§ 27-902

(a) A county tax collector may not willfully fail to make prompt payments of the interest and principal on bonds issued under this title.

(b) A county tax collector who violates this section is guilty of a misdemeanor and on conviction is subject to a fine and imprisonment.

(c) A county tax collector who violates this section is liable to the board of drainage commissioners or the holder of the bonds in a civil action in an amount equal to all damages which may accrue to the board or bond holder as a result of the violation.