CHAPTER 11. TAXATION.

§11-3-10b. Exemption of bank deposits and money from forfeitures and penalties.

No forfeiture or penalty imposed by the provisions of section ten of this article for failure to make a return of bank deposits or money shall be collectible unless the claim therefor shall have been reduced to judgment in favor of the state prior to November 4, 1958.

§11-3-10b. Exemption of bank deposits and money from forfeitures and penalties.