Tennessee § 8-22-105 - Liability for failure to collect or account.
Full text of Tennessee Tennessee Code Annotated § 8-22-105 — Liability for failure to collect or account., with citation guidance and answers to common questions.
§ 8-22-105. Liability for failure to collect or account.
Any officer enumerated in § 8-22-101 , who evades the letter or the spirit of chapters 21 and 22 of this title by failing to charge or collect from the one liable therefor, every fee, commission, perquisite, emolument, or compensation that the county may be entitled to, and which, by the exercise of reasonable diligence could have been collected, or by failing to present the statement of receipts as herein directed, shall be held individually liable to the county for the amount that should have been collected, and the same shall be charged against the officer and be deducted from the officer's salary, or collected from the officer by law. Acts 1921, ch. 101, § 12; Shan. Supp., § 6428a49; mod. Code 1932, § 10738; T.C.A. (orig. ed.), § 8-2205. Code Commission Notes. Former part 1 of this chapter was deleted and renumbered as Chapter 22, T.C.A. §§ 8-22-101 to 8-22-121 by authority of the Code Commission in 2016. Attorney General Opinions. Juvenile court fees collected by county clerk, OAG 99-093, 1999 Tenn. AG LEXIS 93 (4/19/99).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 8-22-105
What does Tennessee Code Annotated § 8-22-105 cover?
Section 8-22-105 ("Liability for failure to collect or account.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 8-22-105?
A common citation format is "Tennessee Code Annotated § 8-22-105" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 8-22-105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.