Section 48-5-124 - Liability of tax collectors, tax commissioners, and sureties; action on bond(a) Tax collectors, tax commissioners, and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.(b) An action may be brought on a tax collector's or tax commissioner's bond only when some emergency makes the action necessary.