Immediately after the last day of each month, the county treasurer shall pay over to the state treasurer the amount collected by the county treasurer and credited to the various state funds, but every such payment shall be subject to correction for error discovered. If they are not paid to the state treasurer before the twentieth day of the month the state treasurer shall make a sight draft on the county treasurer for such amount. Should any county treasurer fail or refuse to honor the draft or make payment of the amount thereon, except for manifest error or other good and sufficient cause, the county treasurer shall be guilty of nonfeasance in office and upon conviction thereof shall be punished according to law.
RCW 84.56.280
Settlement with state for state taxes—Penalty.
Applied in 1 court decision — leading case 48 Wash. 2d 783 - Clark v. Seiber (1956)
Most recently applied in 48 Wash. 2d 783 - Clark v. Seiber (April 1956)
1991 c 245 s 24; 1979 ex.s. c 86 s 7; 1961 c 15 s 84.56.280
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.