Effective July 1, 1988, there is imposed a litigation tax, in addition to the tax imposed by § 16-15-5007 of two dollars ($2.00) on each civil case filed in general sessions court or in a court where the general sessions judge serves as judge, and of two dollars ($2.00) on each criminal conviction in general sessions court. The litigation tax imposed by this section shall not apply to cases in juvenile court.
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