JORDAN, Justice.
A Lowndes County grand jury, citing Code § 92-5106, imposed a penalty of $1,028.59, 1% of the delinquent taxes due on August 30, 1970, per report of the County Auditor, on the Lowndes County Tax Commissioner. The State Revenue Commissioner, citing Code § 92-5501, issued execution, adding to the penalty an additional 20% for failure to pay, as provided under Code § 92-5106, plus 7% per annum interest until paid....
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