Disposition of penalties

All penalties collected under this part shall be remitted to the department of revenue, as are tax receipts, and treated as such by that department. Acts 1981, ch. 389, § 15; T.C.A., § 71-814. All penalties collected under this part shall be remitted to the department of revenue, as are tax receipts, and treated as such by that department. Acts 1981, ch. 389, § 15; T.C.A., § 71-814.