§ 18-4-108 — Refusal of county treasurer to pay indebtedness or receive order in payment of taxes; penalty therefor

Any county treasurer who, upon presentation of any auditor's
warrant, county order, or like evidence of indebtedness for
payment, shall refuse payment thereof, there being then in such
treasury sufficient funds appropriated by law for the payment of
such warrant, order or like indebtedness, or wherefrom by law,
payment thereof ought to be made, and any county treasurer or
collector of taxes who, upon presentation of any auditor's
warrant, county order or other like certificate or evidence of
indebtedness in payment of any taxes which may by law, be paid
therein, shall refuse to receive such order, warrant or
certificate in payment of such taxes, every such officer so
offending shall be liable to indictment and upon conviction
shall be fined in any sum not exceeding five hundred dollars
($500.00). This section shall extend to the deputies of every
such treasurer or collector of taxes.