§ 53-353. Trust status of tax in possession of vendor.

Latest version.

All sums of money paid by the purchaser to the vendor as taxes imposed by this article shall be and remain public money, the property of the city, in the hands of such vendor, and the vendor shall hold the same in trust for the sole use and benefit of the city until paid to the manager of finance as provided in this article, and for failure so to pay the manager, such vendor shall be punished for a violation hereof.

(Code 1950, § 166E.14; Ord. No. 775-07, § 188, 12-26-07)

                    
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