35-143. Collection through budget units; time
for collection; failure to collect; liability


A. Fees for licenses, permits, certificates of any kind and other amounts due any
budget unit shall be collected at the time such licenses, permits or certificates are
issued by the budget units issuing them. All other monies accruing to the various budget
units or to the state through the various budget units shall also be collected at the
time services are rendered, or at the time of accrual by the budget units rendering the
services or assessing the charges, or otherwise giving rise to the claims in favor of the
state.


B. Any person or officer who neglects the collection of such fees or monies shall
be liable to the state, both personally and on his bond.