Michigan Compiled Laws

Mich. Comp. Laws § 211.117 (2026)

Failure to record payment; penalty.

✓ current as of July 2026

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.117 Failure to record payment; penalty.

Sec. 117.

If any officer to whom any tax is paid shall fail to make proper entry and return of such payment, he shall be liable to any person injured, for the full amount of the injury, and if such failure is willful he shall be deemed guilty of a misdemeanor, and shall, on conviction thereof, be punished by imprisonment in the county jail not more than 6 months or by fine not more than 300 dollars.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3940 ;-- CL 1915, 4116 ;-- CL 1929, 3510 ;-- CL 1948, 211.117

PopularName Notes:

Act 206

Notes of Decisions

Cited in 2 cases, 1994–2015 · leading case: Magee v. City of Detroit, 511 N.W.2d 717 (Mich. Ct. App. 1994).

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Magee v. City of Detroit, 511 N.W.2d 717 (Mich. Ct. App. 1994). · cites it 2× “MCL 211.117; MSA 7.171 states: If any officer to whom any tax is paid shall fail to make proper entry and return of such payment, he shall be liable to any person injured, for the full amount of the injury, and if such failure is willful he shall be deemed guilty of a…”

Helen Connolly v. Cnty. of Wayne (Mich. Ct. App. 2015). “As a source for the Treasurer’s duty, plaintiff cites the oath of public officers, statements on the Wayne County Treasurer’s website, and MCL 211.117, which requires an officer to properly enter and return tax payments.”

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