(a) The person paying the revenue may, at any time within six (6) months after making the payment, but not thereafter, sue the officer who collected the sum, for the recovery thereof. (b) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue. T.C.A. § 67-1-903 Acts 1873, ch. 44, § 1; Shan., § 1061; Code 1932, § 1792; Acts 1968, ch. 588, § 1; T.C.A. (orig. ed.), § 67-2305; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 13; 1987, ch. 92
(a) All home rule municipalities are empowered to set maximum penalties of thirty (30) days imprisonment or monetary penalties and forfeitures, or both imprisonment and monetary penalties and forfeitures, up to five hundred dollars ($500), or both, to cover administrative expenses incident to correction of municipal violations. (b) Notwithstanding the limitations on recovery of administrative costs imposed in subsection (a), if a home rule municipality has adopted an ordinance to prohibit false threats